Bhagavad Gita Chapter 15 Verse 16
भगवद् गीता अध्याय 15 श्लोक 16

द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च।
क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते।।15.16।।



हिंदी अनुवाद - स्वामी तेजोमयानंद
।।15.16।। इस लोक में क्षर (नश्वर) और अक्षर (अनश्वर) ये दो पुरुष हैं? समस्त भूत क्षर हैं और कूटस्थ अक्षर कहलाता है।।


Kumara Vaishnava Sampradaya - Commentary
Only two types  of  livining  entities  exist  in  creation.  They  are  the
ksarah or  perishable  and  the  aksarah  or  imperishable.  That  which  is
designated as a jiva or embodied being is known as perishahable, from  Bahma
to a blade of grass all are subject to limited  transitory  existences.  The
singular form of the word atma or immortal soul denotes the totality of  all
jivas as a category inasmuch as they all possess the atma and are all  bound
to material  nature.  The  word  aksarah  meaning  infallible,  imperishable
refers to the freed jiva who is  situated  in  its  own  eternal,  essential
nature  and  not  bound  by  material  nature.  The  word  kutasthah   means
immutable, constant in regard  to  its  lack  of  associaion  with  material
nature having no connection to the physical plane. The singular use of  this
word denotes all jivas collectively who are liberated from material  nature.
It should be understood that such jivas are innumerable as Lord Krishna  has
revealed previously in chapter 4, verse 10 that  many  purifying  themselves
by knowledge and meditation have achieved the supreme, liberated state.