Link to purport by A C Bhaktivedanta Swami Srila Prabhupada

Transcript of Bhakti-Shastri class on this verse by Chaitanya Charan

So now Krishna will talk about Tri Sloki Gita, the essence of Vedanta in three verses:

Bg 15.16

dvāv imau puruṣau loke
kṣaraś cākṣara eva ca
kṣaraḥ sarvāṇi bhūtāni
kūṭa-stho ’kṣara ucyate

Synonyms: 

dvau — two; imau — these; puruṣau — living entities; loke — in the world; kṣaraḥ — fallible; ca — and; akṣaraḥ— infallible; eva — certainly; ca — and; kṣaraḥ — fallible; sarvāṇi — all; bhūtāni — living entities; kūṭa–sthaḥ— in oneness; akṣaraḥ — infallible; ucyate — is said.

Translation: 

There are two classes of beings, the fallible and the infallible. In the material world every living entity is fallible, and in the spiritual world every living entity is called infallible.

dvāv imau puruṣau loke, in this world there are two kinds of Purusa what are the Purushas? kṣaraś cākṣara eva ca, kṣaraś and ākṣara the fallible and infallible the conditioned and liberated 

kṣaraḥ sarvāṇi bhūtāni, the fallible are situated everywhere in the material world, and kūṭa-stho ’kṣara ucyate, kūṭa-stho means they are transcendently situated, well situated, high up, so they are not dragged down by the material world they are situated in liberated position, ’kṣara ucyate, in oneness, this oneness is in terms of quality and not in entire identity 

so kūṭa-stho ’kṣara ucyate, the liberated soul are situated in spiritual world.

If someone says no-no this is not interpretation of kūṭa-stho, kūṭa-stho actually means oneness, so to understand what it is we have to understand full flow and then look at the context.

Purport: Oneness does not mean that they have no individuality, but that there is no disunity. They are all agreeable to the purpose of the creation.

The purpose of creation is to love and serve Krishna. 

Purport: But in the spiritual world the body is not made of matter; therefore there is no change

So here Krishna identified in the first verse there are two kinds of living beings, now Krishna goes further to next verse.

End of transcription.