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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 रामसुख दास जी ( भगवद् गीता 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।

Rudra Vaishnava Sampradaya - Commentary

Now Lord Krishna is expounding that there are only two types of beings in all the worlds. They are the perishable jivas or embodied beings and the imperishable atmas or immortal souls which is well documented in the Vedic scriptures and known by those enlightened. The perishable consists of all jivas beginning with Brahma, the demigods, humans, animals, fish all the way down to the immovable jivas in forms of trees, plants,etc. The ignorant commonly refer to the word person in respect to bodies only but this conception is not completely accurate. The word aksarah means immutable, infallible or that which is not subject to change and which does not perish when the physical body perishes and is the eternal soul.

Brahma Vaishnava Sampradaya - Commentary

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Shri 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.

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.