द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च |\nक्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ||१५-१६||
dvāvimau puruṣau loke kṣaraścākṣara eva ca .\nkṣaraḥ sarvāṇi bhūtāni kūṭastho.akṣara ucyate ||15-16||
There are two kinds of beings in creation, the kṣhar (perishable) and the akṣhar (imperishable).  The perishable are all beings in the material realm.  The imperishable are the the liberated beings.