Do you what is Karma?

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THE ETERNAL SPIRIT Arjuna said: O Krishna, who is the Eternal Being or the Spirit? What is the nature of the Eternal Being? What is Karma? Who are the mortal beings? And who are Temporal Beings? Who is the Supreme Being, and how does He dwell in the body? How can You, the Supreme Being, be remembered at the time of death by those who have control over their minds, O Krishna? (8.01-02) DEFINITION OF SUPREME SPIRIT, SPIRIT, INDIVIDUAL SOUL, AND KARMA Lord Krishna said: The eternal and immutable Spirit of the Supreme Being is also called Eternal Being or the Spirit. The inherent power of cognition and desire of Eternal Being (Spirit) is called the nature of Eternal Being. The creative power of Eternal Being (or Spirit) that causes manifestation of the living entity is called Karma. (8.03) Various expansions of the Supreme Being are also called Temporal Beings or Divine Beings. The Supreme Being also resides inside the physical bodies as the divine Controller. (8.04) THEORY OF REINCARNATION AND KARMA The one who remembers the Supreme Being exclusively even while leaving the body at the time of death, attains the Supreme Abode; there is no doubt about it. (8.05) Remembering whatever object one leaves the body at the end of life, one attains that object. Thought of whatever object prevails during one's lifetime, one remembers only that object at the end of life and achieves it. (8.06) A SIMPLE METHOD OF GOD-REALIZATION Therefore, always remember Me and do your duty. You shall certainly attain Me if your mind and intellect are ever focused on Me. (8.07) By contemplating on Me with an unwavering mind that is disciplined by the practice of meditation, one attains the Supreme Being, O Arjuna. (8.08) One who meditates on the Supreme Being ¾ as the omniscient, the oldest, the controller, smaller than the smallest and bigger than the biggest, the sustainer of everything, the inconceivable, the self-luminous like the sun, and transcendental (or beyond the material reality) ¾ at the time of death with steadfast mind and devotion by making the flow of bioimpulses rise up to the middle of the eye brows by the power of yogic practices; one attains the Supreme Being. (See also verses 4.29, 5.27, 6.13) (8.09-10) Now I shall briefly explain the process to attain the Supreme Abode that the knowers of the Veda call immutable; into which the ascetics, freed from attachment, enter; and desiring which people lead a life of celibacy. (8.11)