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 ||

Two Purushas there are in this world: the perishable and the imperishable. All beings are perishable, and the Kutastha—the unchanging—is called the imperishable.

There are two aspects in Nature: the perishable and the imperishable. All life in this world belongs to the former, while the unchanging element belongs to the latter.

Our plain-language meaning of this verse is waiting for scholar review.