द्वौ इमौ पुरुषौ लोके क्षरः च अक्षर एव च​
क्षरः सर्वाणि भूतानि कूटस्थः अक्षर उच्यते

द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च ।
क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ॥१५:१६॥

dwaavimau purushau loke ksharashchaakshara eva cha
ksharah sarvaani bhootaani kootastho'kshara uchyate ||15:16|

dwau imau purushau loke ksharah cha akshara eva cha
ksharah sarvaani bhootani kootasthah akshara uchyate

Purport There are two kinds of agents in the world, just perishable and the imperishable. It is said that there is imperishable at the top of the perishable.

द्वौ (dwau) -- two
इमौ (imau) -- these two
पुरुषौ (purushau) -- men; souls; agents; functionaries
लोके (loke) -- in the world
क्षरः (ksharah) -- perishable
च (cha) -- also; and
अक्षर (aksharah) -- imperishable
एव (eva) -- only; just; alone
च (cha) -- also; and
क्षरः (ksharah) -- exhaustible; decayable; perishable
सर्वाणि (sarvaani) -- all
भूतानि (bhootaani) -- manifested beings
कूटस्थः (kootasthah) -- standing at the top; unchangeable
अक्षर (aksharah) -- inexhaustible; imperishable
उच्यते (uchyate) -- it is said; said to be