Bhagavad Gita · Chapter 15: The Supreme Person
Bhagavad Gita 15.16
द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च ।
क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ॥
dvāvimau puruṣau loke kṣaraścākṣara eva ca | kṣaraḥ sarvāṇi bhūtāni kūṭastho'kṣara ucyate ||
There are two kinds of person in this world, the perishable and the imperishable. The perishable is all beings; the unchanging is called the imperishable.
Modern context
Two principles exist: the perishable, which is all beings in their changing forms, and the imperishable, the unchanging ground. Everything we see is in the first category: born, growing, dying. Yet something in us does not change. Recognising both is the first step. The next verse will add a third, higher than either.