The Yoga of the Supreme Person

Krishna introduces the fundamental distinction: 'Dvāv imau puruṣau loke kṣaraś cākṣara eva ca'—there are two purushas in this world: the perishable and the imperishable. This is the key distinction that sets up understanding Purushottama. 'Kṣaraḥ sarvāṇi bhūtāni'—all beings are perishable. Everything in the material world—all bodies, all material existence—is perishable, temporary. 'Kūṭa-stho 'kṣara ucyate'—the unchanging is called the imperishable. Kutastha is the unchanging witness—the soul that remains unchanged while the body changes. This is the imperishable—not the body, but the soul. Understanding this distinction is crucial: the perishable (all material beings) and the imperishable (the unchanging soul). This sets up the next verse which reveals the third—Purushottama, who transcends both.