B.G 15.16, 17 and 18

द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च। क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ॥१६॥

dvāv imau puruṣau loke kṣaraś cākṣara eva ca। kṣaraḥ sarvāṇi bhūtāni kūṭastho'kṣara ucyate ॥16॥

[द्वौ (dvau) - two; इमौ (imau) - these; पुरुषौ (puruṣau) - beings; लोके (loke) - in the world; क्षरः (kṣaraḥ) - perishable; च (ca) - and; अक्षरः (akṣaraḥ) - imperishable; एव (eva) - indeed; च (ca) - and; क्षरः (kṣaraḥ) - perishable; सर्वाणि (sarvāṇi) - all; भूतानि (bhūtāni) - beings; कूटस्थः (kūṭasthaḥ) - the insentient Prakrti; अक्षरः (akṣaraḥ) - imperishable; उच्यते (ucyate) - is called;]

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॥

uttamaḥ puruṣastvanyaḥ paramātmetyudāhṛtaḥ। yo lokatrayamāviśya bibhartyavyaya īśvaraḥ ॥17॥

[उत्तमः (uttamaḥ) - the highest; पुरुषः (puruṣaḥ) - person; तु (tu) - but; अन्यः (anyaḥ) - another; परमात्मा (paramātmā) - the Supreme Ātman ; इति (iti) - thus; उदाहृतः (udāhṛtaḥ) - is said; यः (yaḥ) - who; लोकत्रयम् (lokatrayam) - the three worlds; आविश्य (āviśya) - entering; बिभर्ति (bibharti) - sustains; अव्ययः (avyayaḥ) - imperishable Prakrti; ईश्वरः (īśvaraḥ) - the Lord;]

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॥

yasmāt kṣaramatīto'hamakṣarādapi cottamaḥ। ato'smi loke vede ca prathitaḥ puruṣottamaḥ ॥18॥

[यस्मात् (yasmāt) - because; क्षरम् (kṣaram) - subjected to change; अतीतः (atītaḥ) - transcend; अहम् (aham) - I; अक्षरात् (akṣarāt) - imperishable; अपि (api) - also; च (ca) - and; उत्तमः (uttamaḥ) - supreme; अतः (ataḥ) - therefore; अस्मि (asmi) - am; लोके (loke) - in the world; वेदे (vede) - in the Vedas; च (ca) - and; प्रथितः (prathitaḥ) - celebrated; पुरुषोत्तमः (puruṣottamaḥ) - as the Supreme Person;]

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-

kṣarabhūtāni brahmādīni। kūṭasthaḥ prakṛtiḥ। tathāca śārkarākṣyaśrutiḥ-

[क्षरभूतानि (kṣarabhūtāni) - perishable beings; ब्रह्मादीनि (brahmādīni) - beginning with Brahma; कूटस्थः (kūṭasthaḥ) - immutable; प्रकृतिः (prakṛtiḥ) - nature; तथाच (tathāca) - and thus; शार्कराक्ष्यश्रुतिः (śārkarākṣyaśrutiḥ) - Śārkarākṣya scripture;]

(Perishable beings, beginning with Brahma. Immutable is nature. And thus the Śārkarākṣya scripture.)

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॥"

"prajāpatipramukhāḥ sarvajīvāḥ kṣarokṣaraḥ puruṣo vai pradhānam। taduttamaṃ cānyamudāharanti jālajālaṃ mātariśvānamekam॥"

[प्रजापति (prajāpati) - lord of creatures; प्रमुखाः (pramukhāḥ) - foremost; सर्व (sarva) - all; जीवाः (jīvāḥ) - beings; क्षर (kṣara) - changing; अक्षरः (akṣaraḥ) - unchanging; पुरुषः (puruṣaḥ) - the supreme person; वै (vai) - indeed; प्रधानम् (pradhānam) - pradhāna, i.e. Prakrti; तत् (tat) - that; उत्तमं (uttamaṃ) - supreme; च (ca) - and; अन्यम् (anyam) - another; उदाहरन्ति (udāharanti) - they declare; जालाजालं (jālajālaṃ) - net of nets; मातरिश्वानम् (mātariśvānam) - Mātariśvan; एकम् (ekam) - one;]

"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॥

iti ॥16॥

[इति (iti) - thus;]

- stated thus.

॥ इति श्रीमदानन्दतीर्थभगवत्पादाचार्यविरचिते श्रीभगवद्गीताभाष्ये पञ्चदशोध्यायः ॥

॥ iti śrīmadānandatīrthabhagavatpādācāryaviracite śrībhagavadgītābhāṣye pañcadaśādhyāyaḥ ॥

[इति (iti) - thus; श्रीमद् (śrīmad) - revered; आनन्दतीर्थ (ānandatīrtha) - Ānandatīrtha; भगवत्पाद (bhagavatpāda) - Bhagavatpāda; आचार्य (ācārya) - teacher; विरचिते (viracite) - composed; श्रीभगवद्गीता (śrībhagavadgītā) - Śrī Bhagavad Gītā; भाष्ये (bhāṣye) - commentary; पञ्चदश (pañcadaśa) - fifteenth; अध्यायः (adhyāyaḥ) - chapter;]

Thus ends the fifteenth chapter of the Śrī Bhagavad Gītā commentary composed by the revered teacher Ānandatīrtha Bhagavatpāda.