Bhagavad Gīta Bhāshya and Tātparya
B.G 15.16, 17 and 18
द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च। क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ॥१६॥
In this world, there are two types of beings: Kṣara i.e. the changing and Akṣaraḥ i.e. the unchanging. All creatures are Kṣaras i.e. the changing, but the imperishable insentient, i.e. Prakrti, is called the Akṣaraḥ i.e. the unchanging.
उत्तमः पुरुषस्त्वन्यः परमात्मेत्युदाहृतः। यो लोकत्रयमाविश्य बिभर्त्यव्यय ईश्वरः ॥१७॥
The highest person is said to be another, the Supreme Ātman, who, entering the three worlds, sustains, the Lord of the imperishable Paakrti.
यस्मात् क्षरमतीतोऽहमक्षरादपि चोत्तमः। अतोऽस्मि लोके वेदे च प्रथितः पुरुषोत्तमः ॥१८॥
I am known as the Supreme Person in the world and the Vedas because I transcend both the 'Kshara', subjected to change, and the 'Akshara', the unchanging.
Gīta Bhāshya 15.16, 17 and 18
The word 'Kṣara' is used to refer to beings starting from Lord Brahma. The words 'Kūṭastha' and 'Akshara' refer to Prakrti.
क्षरभूतानि ब्रह्मादीनि। कूटस्थः प्रकृतिः। तथाच शार्कराक्ष्यश्रुतिः-
The word 'Kṣara' is used to refer to beings starting from Lord Brahma. The word 'Kūṭastha' refers to Prakrti. This is also stated in the Śārkarākṣya Vedic text:
"प्रजापतिप्रमुखाः सर्वजीवाः क्षरोक्षरः पुरुषो वै प्रधानम्। तदुत्तमं चान्यमुदाहरन्ति जालाजालं मातरिश्वानमेकम्॥"
"All the beings starting from the lord of all creatures, Prajāpati, are termed 'Kshara', i.e. subjected to change. The 'Akshara', i.e. unchanging, is that 'Pradhana', i.e. Prakrti. Superior to both, that supreme person is different, termed as the net of nets, the singular Mātariśvan."
इति ॥१६॥
- stated thus.
॥ इति श्रीमदानन्दतीर्थभगवत्पादाचार्यविरचिते श्रीभगवद्गीताभाष्ये पञ्चदशोध्यायः ॥
Thus ends the fifteenth chapter of the Śrī Bhagavad Gītā commentary composed by the revered teacher Ānandatīrtha Bhagavatpāda.
Gīta Tātparya 15.16, 17, and 18
He is known as 'Purushottama', the Supreme Being, because he transcends both the 'Kshara' the changing, and 'Akshara' the unchanging.
ब्रह्मरुद्रादयः सर्वे शरीरक्षरणात् क्षराः। श्रीरक्षरात्मेत्युदिता नित्यचिद्देहका यतः। चेतनाचेतनस्यास्य राशेः संस्थापकत्वतः। कूटस्थ आत्मा सा ज्ञेया परमात्मा हरिः स्वयम्॥
Brahma, Rudra, and others are considered perishable because their bodies decay. However, the Ātman, which is eternal and conscious, is imperishable and serves as the foundation for both the sentient and the insentient. This unchanging Ātman is recognized as the Supreme Being, Lord Hari himself.
क्षराक्षरात्मनोः यस्मादुत्तमः स सदाऽनयोः। पुरुषोत्तमनाम्नातः प्रसिद्धो लोकवेदयोः॥
He is known as 'Purushottama', the Supreme Being, because he transcends both the 'Kshara' the changing, and 'Akshara', the unchanging, and is renowned in both worldly and Vedic contexts.
इति नारायणश्रुतिः ॥
- stated thus in the Narayana Vedic text.
॥ इति श्रीमदानन्दतीर्थभगवत्पादाचार्यविरचिते श्रीभगवद्गीतातात्पर्यनिर्णये पञ्चदशोध्यायः ॥
Thus ends the fifteenth chapter in the revered teacher Ānandatīrtha Bhagavatpāda's composition, the purport of the Śrī Bhagavad Gītā.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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