Chapter 8 - Verse 20

परस्तस्मात्तु भावोऽन्योऽव्यक्तो ऽव्यक्तात्सनातनः ।
यः स सर्वेषु भूतेषु नश्यत्सु न विनश्यति ॥ २० ॥

parastasmāttu bhāvo’nyo’vyakto ‘vyaktātsanātanaḥ .
yaḥ sa sarveṣu bhūteṣu naśyatsu na vinaśyati .. 20 ..


But that other eternal Unmanifested Being, distinct from this Unmanifested (Avyakta), —He does not perish when all creatures perish.
Read the commentary
‘But’ indicates that the Akṣara who is to be described now is distinct from the Avyakta. Being: the Supreme, the Para-Brahman, called the Akṣara. Though distinct from the Avyakta, one may suppose that He is of the same nature as the Avyakta. To remove this impression, the Lord qualifies Him by ‘other’, meaning thereby that He is of a different nature from the Avyakta. He is unmanifested, imperceptible to the senses. He is distinct from the Avyakta mentioned above, which is Avidyā itself, the seed of the whole multitude of created beings; that is to say, He is of quite a different nature from the Avyakta. He does not perish when all beings from Brahma downwards perish.