“The Lord said, The one who is imperishable is the Supreme Spirit; abiding in a body he is adhyatm and the cessation of properties in beings which produces something or the other is action.”
The one who is the imperishable is the supreme being, when he is in the human body he is the adhyatma or the spirituality. And the the ceasing of properties within a being to produce somthing else is action. As energy can be transormed from one form to other, and so man who uses his energy to do some action he transforms his energy into that thing. When man does his action ‘selflessly’ then the part of self isnt used to produce the desired result and the the man stays complete and also feels complete within himself. A man who uses himself in doing actions is regularly depleted of his ‘self’ energy which is used to produce the desired results.
“Adhibhoot is all that is subject to birth and death; the Supreme Spirit is adhidaiv and O the unparalleled among men, I Vasudev am the adhyatm in the body.”
Adhibhooot is all that is subject to birth and death, everything that is born and dies inclluding the non-living things which are also born at some time while creation of the earth’s process. And Supreme Spirit is the adhidaiv among unparallelled men who resides in every living beings as a fragment of the supreme soul. And the Supreme lord Vasudev is the Adhyatm in the body.
This simply says that each and every thing that exists in this universe is simply made up of only one spirit and that is Vasudev.