द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च | क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते || १६ ||
dvāv imau puruṣau loke kṣaraś cākṣara eva ca kṣaraḥ sarvāṇi bhūtāni kūṭa-stho 'kṣara ucyate
dvau—two; imau—these; puruṣau—living entities; loke—in the world; kṣaraḥ—fallible; ca—and; akṣaraḥ—infallible; eva—certainly; ca—and; kṣaraḥ—the fallible; sarvāṇi—all; bhūtāni—living entities; kūṭa-sthaḥ—unchanging; akṣaraḥ—the infallible; ucyate—is said.
“There are two types of beings in the world—the perishable (kshara) and the imperishable (akshara). All beings are perishable; the immutable (Kutastha) is called the imperishable.”
In Ramanuja's framework, the kshara refers to all embodied souls caught in the cycle of modification and change through birth and death. The akshara refers to the collective of liberated souls who remain unchanging, beyond the body's flux. This two-fold distinction prepares for the revelation of the third and highest category—Purushottama—which transcends both.
Recognizing the two aspects of reality—the changing and the unchanging—helps you navigate life with wisdom. Your body, thoughts, emotions, and circumstances are kshara: they will change and pass. Your essential awareness is akshara: it remains constant beneath all change. Building your sense of identity on the akshara rather than the kshara is the practice of wisdom.