द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च।
क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते।।15.16।।
।।15.16।।इस संसारमें क्षर (नाशवान्) और अक्षर (अविनाशी) -- ये दो प्रकारके पुरुष हैं। सम्पूर्ण प्राणियोंके शरीर नाशवान् और कूटस्थ (जीवात्मा) अविनाशी कहा जाता है।
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.