क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ॥ १६ ॥
dvāvimau puruṣau loke kṣaraścākṣara eva ca .
kṣaraḥ sarvāṇi bhūtāni kūṭastho’kṣara ucyate .. 16 ..
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In samsara, there are two categories, we see, arranged in two separate groups of beings, spoken of as ‘purushas.’* One group consists of the perishable (kshara): and the other is the imperishable (akshara)—the contrary of the first—viz., the Māya-Śakti, the Illusion-Power of the Lord, the germ from which the perishable being takes its birth, the seat of all the latent impressions (samskaras) of desires, actions, etc., pertaining to the numerous mortal creatures. As to what the two beings (Purushas) comprise, the Lord Himself says :The perishable comprises the whole universe of changing forms; the imperishable is what is known as immutable (kutastha)—that which remains immovable like a heap. Or, ‘kuta’ means illusion, and ‘kutastha’ means that which manifests itself in various forms of illusion and deception. As the seed of samsara is endless †, it is said to be imperishable.
They are spoken of as ‘purushas’ because they are the upadhis of the purusha, the one Spirit.—A.
In the absence of Brahma-jnana the seed does not perish.—(A).
Distinct from these two,—the perishable and the imperishable,—and untainted by the evils of the two upadhis of the perishable and the imperishable, eternal, pure, intelligent and free by nature is the Highest Spirit.