Verse 15.16
द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च । क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ॥ १५.१६ ॥
इस संसार में नाशवान् और अविनाशी भी ये दो प्रकार के पुरुष हैं । इनमे सम्पूर्ण भूत प्राणियों के शरीर तो नाशवान् और जीवात्मा अविनाशी कहा जाता है ।
There are two souls or spirits in this universe O Arjuna, namely, the destructible and indestructible. The destructible are all the those souls that are living in this universe and the indestructible are those souls that can never be subjected to change and are steady in their devotion to Me (therefore achieving immortality).