“Every living entity within this material world is subject to four deficiencies: he commits mistakes, he accepts one thing for another, he cheats, and he has imperfect senses. The Vedas, however, are not written by any living creature within this material world. Therefore they are said to be...
“The Supreme Lord said, The indestructible, transcendental living entity is called Brahman, and his eternal nature is called the self. Action pertaining to the development of these material bodies is called karma, or fruitive activities.” (Bhagavad-gita, 8.3)