At the end of Chapter 7, the Giver of the Gita (Kaal) mentions that those who strive for liberation from old age and death know "Brahman," "Adhyatma," and "Karma." Arjuna starts Chapter 8 by asking for the definitions of these terms to understand who he should truly be worshipping.
Arjuna asks:
The Giver of the Gita (Kaal) provides a concise answer that immediately distinguishes himself from the Supreme God.
The Authentic Meaning of Verse 8.3:
"He is the Param Akshar Brahm (The Supreme Imperishable God). His own nature is called Adhyatma (the soul power), and the creative force that causes the birth and development of all living beings is called Karma."
In his answer, Kaal does not say "I am Brahman." He refers to Param Akshar Brahm.
Based on the translation and the subsequent verses, here is how these terms connect the seeker to the Supreme God:
In 7.29, Kaal says: "Those who strive for liberation... take refuge in Me and know that Brahman." By Chapter 8, Verse 3, it is clear that "that Brahman" is the Param Akshar Brahm.
Why this is vital to understand: Most translators try to merge "Brahman" and the speaker into one. But Arjuna’s question "What is Tat (That) Brahman?" proves that he understood the speaker was talking about someone else. If the speaker were the Supreme Brahman, Arjuna would have asked "Who are You?" instead of "What is That Brahman?"
No. The speaker is "Brahm" (Kshar), but the answer in 8.3 refers to Param Akshar Brahm. The addition of the words "Param" (Supreme) and "Akshar" (Imperishable) points directly to the Third Avyakt, KavirDev.
Because the soul is a part of the Supreme God, but it is currently imprisoned in the body governed by Kaal. Arjuna wants to know how the "Master of Sacrifice" (the Supreme God) interacts with a soul trapped in a mortal frame.
Unlike worldly actions, this "Karma" refers to the creative power of the Supreme God that brings souls into existence and manages the laws of the universe.