इति गुह्यतमं शास्त्रमिदमुक्तं मयाऽनघ।
एतद्बुद्ध्वा बुद्धिमान्स्यात्कृतकृत्यश्च भारत।।15.20।।
।।15.20।। हे निष्पाप भारत इस प्रकार यह गुह्यतम शास्त्र मेरे द्वारा कहा गया? इसको जानकर मनुष्य बुद्धिमान और कृतकृत्य हो जाता है।।
Brahma, Shiva, demi-gods such as Indra, Surya, Agni, Vayu and all other jivas or embodied beings are ksarah or perishable. Everything that arises from prakriti or the material substratum pervading physical existence is impermanent and subject to destruction. Everything that arises from the brahman or the spiritual substratum pervading all existence is aksarah or imperishable and of an eternal nature. This includes all atmas or immortal souls. But the Supreme Lord Krishna along with all of His avatars or incarnations and expansions as revealed in Vedic scriptures are all transcendental and distinctly different to both the ksarah or aksarah. The word kuta-sthah spoken earlier in verse 16 means the eternal associates of the Supreme Lord such as Sri Laxsmi-devi, who is also of an eternal nature as the shakti or feminine potency of the Supreme Lord always in direct service of Lord Krishna who is known as Purusottama the Supreme Being.