Purusottama Yogah - There are two kinds of beings—the perishable and the imperishable. All beings in the material world are perishable, while the eternal soul is imperishable.
द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च |
क्षर: सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ||16||

There are two kinds of beings—the perishable and the imperishable. All beings in the material world are perishable, while the eternal soul is imperishable.

  • Kshara: The perishable, material existence.
  • Akshara: The imperishable, eternal soul.

Now, Krishna categorizes existence into two—perishable (material world) and imperishable (soul). While everything in the material realm is subject to decay, the eternal essence remains unchanged. This distinction lays the foundation for understanding the supreme reality beyond both.

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