द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च।क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते।।15.16।।
उत्तमः पुरुषस्त्वन्यः परमात्मेत्युदाहृतः।यो लोकत्रयमाविश्य बिभर्त्यव्यय ईश्वरः।।15.17।।
यस्मात्क्षरमतीतोऽहमक्षरादपि चोत्तमः।अतोऽस्मि लोके वेदे च प्रथितः पुरुषोत्तमः।।15.18।।
There are two kinds of people in the world: the mutable and the immutable. The mutable consists of all things; the one existing as Maya is referred to as the immutable.
But the Supreme Person is different; He is spoken of as the transcendental Self, permeating the three worlds and upholding them, and He is the imperishable God.
Since I am transcendental to the mutable and above even the immutable, therefore I am well known in the world and in the Vedas as the supreme Person.
Osho’s Commentary
Now Krishna reveals the ultimate map of reality. There are three levels of being. First, there is the Kshara Purusha, the perishable being. This is the world of forms, the entire manifest creation, all bodies, all beings that are born and die. Second, there is the Akshara Purusha, the imperishable being. This is the eternal, unchanging, witnessing soul within each being. It is the kutastha, the one who sits on the peak, watching the play. But beyond both these is the third, the Purushottama, the Supreme Person. This is the absolute reality, the ultimate God, which is both the perishable and the imperishable, and yet transcends them both. It is the ocean which contains all the waves (the perishable) and also the silent depths (the imperishable). Krishna says, “I am this Purushottama.” He is not just the soul within, nor is he just the body without. He is the total, all-inclusive reality. To know this Purushottama is the ultimate goal.