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.
