After that, Arjuna prayed that Kṛṣṇa explain the third, the subject of karma. Kṛṣṇa, ready, taught: “Brother-in-law! The tyāga that is the cause of the existence and origin of beings is called “karma”. All things, moving and unmoving, are bhūtas, are they not! Why say more? Know that the very saṅkalpa of creation is true karma. The saṅkalpa of God flows in the form of a stream of karma. For this whole visible world, My saṅkalpa is the primal seed. As long as the saṅkalpa lasts, so long the stream of karma keeps flowing; it cannot dry up. Every karma we do in the world is a part within this great stream. The karma which has the form of the saṅkalpa of creation is the cause of the creation, sustenance and dissolution of all beings. Brother-in-law! Why say more? Every small karma done in the spirit of offering to Īśvara becomes the very svarūpa of the Paramātma.”