Bhagavad Gīta Bhāshya and Tātparya
B.G 15.16, 17 and 18
dvāv imau puruṣau loke kṣaraś cākṣara eva ca। kṣaraḥ sarvāṇi bhūtāni kūṭastho'kṣara ucyate ॥16॥
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.
uttamaḥ puruṣastvanyaḥ paramātmetyudāhṛtaḥ। yo lokatrayamāviśya bibhartyavyaya īśvaraḥ ॥17॥
The highest person is said to be another, the Supreme Ātman, who, entering the three worlds, sustains, the Lord of the imperishable Paakrti.
yasmāt kṣaramatīto'hamakṣarādapi cottamaḥ। ato'smi loke vede ca prathitaḥ puruṣottamaḥ ॥18॥
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.
kṣarabhūtāni brahmādīni। kūṭasthaḥ prakṛtiḥ। tathāca śārkarākṣyaśrutiḥ-
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:
"prajāpatipramukhāḥ sarvajīvāḥ kṣarokṣaraḥ puruṣo vai pradhānam। taduttamaṃ cānyamudāharanti jālajālaṃ mātariśvānamekam॥"
"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."
iti ॥16॥
- stated thus.
॥ iti śrīmadānandatīrthabhagavatpādācāryaviracite śrībhagavadgītābhāṣye pañcadaśādhyāyaḥ ॥
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.
brahmarudrādayaḥ sarve śarīrakṣaraṇāt kṣarāḥ। śrīrakṣarātmetyuditā nityaciddehakā yataḥ। cetanācetanasyāsya rāśeḥ saṃsthāpakatvataḥ। kūṭastha ātmā sā jñeyā paramātmā hariḥ svayam॥
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.
kṣarākṣarātmanoḥ yasmāduttamaḥ sa sadā'nayoḥ। puruṣottamanāmnātaḥ prasiddho lokavedayoḥ॥
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.
iti nārāyaṇaśrutiḥ ॥
- stated thus in the Narayana Vedic text.
॥ iti śrīmadānandatīrthabhagavatpādācāryaviracite śrībhagavadgītātātparyanirṇaye pañcadaśādhyāyaḥ ॥
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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