The Indestructible and the Destructible form the twofold manifestation of the soul. Of these the Indestructible is existent. The Destructible is said to be exceedingly nonexistent.
यतिरुवाच अक्षरं च क्षरं चैव द्वैधीभावोऽयमात्मनः। अक्षरं तत्र सद्भावः स्वभावः क्षर उच्यते॥