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Purushottam Yoga :- SHLOK 16
16. There are these two beings in the world the perishable and the imperishable: the perishable comprises all creatures, the immutable is called the imperishable. In samsara, there are two categories, we see, arranged in two separate groups of beings, spoken of as purushas. One group consists of the perishable (kshara): and the other is the imperishable (akshara)the contrary of the firstviz. the MayaSakti, the IllusionPower of the Lord, the germ from which the perishable being takes its birth, the seat of all the latent impressions (samskaras) of desires, actions, etc pertaining to the numerous mortal creatures. As to what the two beings (Purushas) comprise, the Lord Himself says:The perishable comprises the whole universe of changing forms ;. the imperishable is what is known as immutable (kutastba) that which remains immovable like a heap. Or, kuta means illusion; and kutastha means that which manifests itself in various forms of illusion and deception. As the seed of samsara is endless it is said to be imperishable.Distinct from these two; the perishable and the imperishable and untainted by the evils of the two upadhis of the perishable and the imperishable, eternal, pure, intelligent and free by nature is the Highest Spirit:
Sri Shankaracharaya
16. The whole lot of existence's (existing things) or entities can be divided into three groups. All these three are called Purusha. Among these the materialistic world seen outside, of the form of the cause and the effect (the elements and their effects) is one group. This is known as Kshara Purusa, because it is ever changing and finally gets destroyed
Sri. Gangolli D.B
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