द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च।
क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते।।15.16।।
15.16 Two Purushas there are in this world, the perishable and the imperishable. All beings are the perishable and the Kutastha the unchanging is called the imperishable.
15.16 There are imau, these; dvau, two-grouped separately; purusau, persons, so called [Persons-so called only figuratively, since they are the limiting adjuncts of the supreme Person.]; loke in the world; the ksarah, mutable-one group consists of the perishable; the other person is the aksarah, immutable, opposite of the former, the power of God called Maya, which is the seed of the origin of the person called the mutable. That which is the receptacle of the impressions of desires, actions, etc. of countless transmigrating creatures is called the immutable person. Who are those persons? The Lord Himself gives the answer: Ksarah, the mutable; consists of sarvani, all; bhutani, things, i.e. the totality of all mutable things. Kutasthah is the one existing as Maya: Kuta means a heap; kutasthah, is that which exists like a heap. Or, kuta is maya, deception, falsehood, crookedness, which are synonymous; that which exists in the diverse forms of maya etc. is the kutasthah. It is ucyate, called; the aksarah, immutable, because, owing to the countless seeds of worldly existence, it does not perish.
Dwaavimau purushau loke ksharashchaakshara eva cha; Ksharah sarvaani bhootaani kootastho’kshara uchyate.
dvau—two; imau—these; puruṣhau—beings; loke—in creation; kṣharaḥ—the perishable; cha—and; akṣharaḥ—the imperishable; eva—even; cha—and; kṣharaḥ—the perishable; sarvāṇi—all; bhūtāni—beings; kūṭa-sthaḥ—the liberated; akṣharaḥ—the imperishable; uchyate—is said