द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च।क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ॥

Now the Lord describes the three aspects of the divine existence. One is the individual soul called the perishable, the second is the imperishable or the Maya Sakti of the Lord and the third is the Purushottama or the Supreme Being.The perishable comprises the whole world of changing forms. From Brahma down to the tiny blade of grass, all movable and immovable objects, all that can be thought of by the mind, all that is made up of the five elements, all that is changing, all that has names and forms, all that appears to the naked eye and what is described as the body and the modifications of the field, in the thirteenth chapter, are Kshara or the perishable. Kshara is the changing one. It is the everchanging form of matter which is inert or insentient. Akshara is the changeless.In Samsara there are two categories arranged in two separate groups of beings, called Purushas, as they are the limiting adjuncts of the Purusha. Maya Sakti, the illusory power of the Lord, is the seed from which the perishable being takes its birth. It is the seat of all the latent impressions of desires, actions, etc., of various perishable creatures. Maya Sakti is the Akshara Purusha. The unmanifest condition is generally described as deep ignorance or sleep for there is neither consciousness nor unconsciousness. It is only a potential state