Mundaka 3.01
That and this - is the truth.
As from a blazing fire, sparks of a similar form arise in thousands, so, dear one, from the imperishable, various beings are born, and there indeed they merge.
The divine being is formless and transcends both the external and internal realms. He is unborn, without breath or mind, pure, and exists beyond the imperishable, as the supreme entity.
Bhāshya 3.01 and 02
Three types of 'akṣara', i.e. imperishable are recognized in the scriptures - (i) the inferior imperishable is that 'Prakrti', i.e. insentient, in inert form; (ii) the supreme imperishable is 'Shri', i.e Goddess Lakshmi; and (iii) Beyond these is the Lord, supreme imperishable Vasudeva, the embodiment of supreme bliss.
"The inferior imperishable is that 'Prakrti', i.e. insentient, in inert form, while the supreme imperishable is 'Shri', i.e. Goddess Lakshmi. But beyond that is the supreme imperishable Vasudeva, the embodiment of supreme bliss. Thus, the imperishable is categorized into three forms."
- stated thus as well.
