BhG 15.16

syntax

loke (in the world) kṣaraḥ ca akṣaraḥ eva ca (perishable and imperishable) dvau imau puruṣau (these two persons) [staḥ] (they are).
[tatra] (among them) sarvāṇi bhūtāni (all creatures) kṣaraḥ (perishable) [ucyate] (called),
kūṭa-sthaḥ (who is situated on the top) akṣaraḥ (imperishable) ucyate (it is called).

grammar

dvau	–	dvi 1n.2 m. – two;
imau	–	idam sn. 1n.2 m. – they [two];
puruṣau	–	puruṣa 1n.2 m. – persons (from: √pur – to precede, to lead or √pṝ – to fill, to nourish, puru – abundance, pūru – people);
loke	–	loka 7n.1 m. – in the world;
kṣaraḥ	–	kṣara 1n.1 m. – perishable (from: √kṣar – to flow, to perish);
ca	–	av. – and;
akṣaraḥ	–	a-kṣara 1n.1 m. – imperishable (from: √kṣar – to flow, to perish, kṣara – perishable);
eva	–	av. – certainly, just, merely;
ca	–	av. – and;
kṣaraḥ	–	kṣara 1n.1 m. – perishable (from: √kṣar – to flow, to perish);
sarvāṇi	–	sarva sn. 1n.3 n. – all;
bhūtāni	–	bhūta 1n.3 n. – beings, creatures (from: √bhū – to be, PP bhūta – been, real, world);
kūṭa-sthaḥ	–	kūṭa-stha 1n.1 m.; yaḥ kūṭe tiṣṭhati saḥ – who is situted on the top (from: kūṭa – summit, peak, heap; √sthā – to stand, stha – suffix: being in);
akṣaraḥ	–	a-kṣara 1n.1 m. – imperishable (from: √kṣar – to flow, to perish, kṣara – perishable);
ucyate	–	√vac (to speak) Praes. pass. 1v.1 – it is said;

textual variants

ucyate → eva ca (and just);

Śāṃkara

bhagavata īśvarasya nārāyaṇākhyasya vibhūti-saṃkṣepa ukto viśiṣṭopādhi-kṛto yad āditya-gataṃ tejaḥ [gītā 15.12] ity ādinā | athādhunā tasyaiva kṣarākṣaropādhi-pravibhaktatayā nirupādhikasya kevalasya tattva-svarūpa-nirdidhārayiṣayottara-ślokā ārabhyante | tatra sarvam evātītān āgatān antarādhyāyārtha-jātaṃ tridhā rāśīkṛtya āha—

dvāv imau pṛthag-rāśī-kṛtau puruṣāv ity ucyete loke saṃsāre—kṣaraś ca kṣaratīti kṣaro vināśī ity eko rāśiḥ | aparaḥ puruṣo’kṣaras tad-viparītaḥ, bhagavato māyā-śaktiḥ, kṣarākhyasya puruṣasya utpatti-bījam aneka-saṃsāri-jantu-kāma-karmādi-saṃskārāśraya akṣaraḥ puruṣa ucyate | kau tau puruṣau ? ity āha svayam eva bhagavān—kṣaraḥ sarvāṇi bhūtāni, samastaṃ vikāra-jātam ity arthaḥ | kūṭāsthaḥ kūṭāḥ rāśī rāśir iva sthitaḥ | athavā, kūṭā māyā vacanā jihmatā kuṭilatā iti paryāyāḥ | aneka-māyā-vacanādi-prakāreṇa sthitaḥ kūṭāsthaḥ | saṃsāra-bījānantyāt, na kṣaratīty akṣara ucyate

Rāmānuja

ato matta eva sarvavedānāṃ sārabhūtam artham śṛṇu
kṣaraś cākṣaraś ceti dvāv imau puruṣau loke prathitau / tatra kṣaraśabdanirdiṣṭaḥ puruṣo jīvaśabdābhilapanīyabrahmādistambaparyantakṣaraṇasvabhāvācitsaṃsṛṣṭasarvabhūtāni / atrācitsaṃsargarūpaikopādhinā puruṣa ity ekatvanirdeśaḥ / akṣaraśabdanirdiṣṭaḥ kūṭasthaḥ acitsaṃsargaviyuktaḥ svena rūpeṇāvasthito muktātmā / sa tv acitsaṃsargābhavād acitpariṇāmaviśeṣabrahmādidehāsādhāraṇo na bhavatīti kūṭastha ity ucyate / atrāpy ekatvanirdeśo ‚cidviyogarūpaikopādhinābhihitaḥ / na hi itaḥ pūrvam anādau kāle mukta eka eva / yathoktam, „bahavo jñānatapasā pūtā madbhāvam āgatāḥ”, „sarge ‚pi nopajāyante pralaye na vyathanti ca” iti

Śrīdhara

idānīṃ tad dhāma paramaṃ mameti yad uktaṃ svakīyaṃ sarvottama-svarūpaṃ tad darśayati dvāv iti tribhiḥ | kṣaraś cākṣaraś ceti dvāv imau puruṣau loke prasiddhau | tāv evāha tatra kṣaraḥ puruṣo nāma sarvāṇi bhūtāni brahmādi-sthāvarāntāni śarīrāṇi | aviveki-lokasya śarīreṣv eva puruṣatva-prasiddheḥ | kuṭo rāśiḥ śilā-rāśiḥ | parvata iva deheṣu naśyatsv api nirvikāratayā tiṣṭhatīti kūṭashtaś cetano bhoktā | sa tv akṣaraḥ puruṣa ity ucyate vivekibhiḥ

Madhusūdana

evaṃ sopādhikam ātmānam uktvā kṣarākṣara-śabda-vācya-kārya-kāraṇopādhi-dvaya-viyogena nirupādhikaṃ śuddham ātmānaṃ pratipādayati kṛpayā bhagavān arjunāya dvāv imāv iti tribhiḥ ślokaiḥ | dvāv imau pṛthag-rāśī-kṛtau puruṣau puruṣopādhitvena puruṣa-śabda-vyapadeśyau loke saṃsāre | kau tau ? ity āha kṣarākṣara eva ca kṣaratīti kṣaro vināśī kārya-rāśir ekaḥ puruṣaḥ | na kṣaratīty akṣaro vināśa-rahitaḥ kṣarākhyasya puruṣasyotpatti-bījaṃ bhagavato māyā-śaktir dvitīyaḥ puruṣaḥ | tau puruṣau vyācaṣṭe svayam eva bhagavān kṣaraḥ sarvāṇi bhūtāni samastaṃ kārya-jātam ity arthaḥ | kūṭasthaḥ kūṭo yathārtha-vastv-ācchādanenāyathārth-vastu-prakāśanaṃ vañcanaṃ māyety anarthāntaram | tenāvaraṇa-vikṣepa-śakti-dvaya-rūpeṇa sthitaḥ kūṭastho bhagavān māyā-śakti-rūpaḥ kāraṇopādhiḥ saṃsāra-bījatvenānantyād akṣara ucyate |
kecit tu kṣara-śabdenācetana-vargam uktvā kūṭastho ‚kṣara ucyata ity anena jīvam āhuḥ | tan na samyak | kṣetrajñasyaiveha puruṣottamatvena pratipādyatvāt | tasmāt kṣarākṣara-śabdābhyāṃ kārya-kāraṇopādhī ubhāv api jaḍāv evocyete ity eva yuktam

Viśvanātha

yasmād aham eva vedavit tasmāt sarva-vedārtha-niṣkarṣaṃ saṅkṣepeṇa bravīmi śṛṇu ity āha dvāv imāv iti tribhiḥ | loke caturdaśa-bhuvanātmake jaḍa-prapañce imau dvau puruṣau cetanau staḥ | kau tāv ata āha kṣaraṃ sva-svarūpāt kṣarati vicyuto bhavatīti kṣaro jīvaḥ | sva-svarūpān na kṣaratīty akṣara brahmaiva | etad vai tad akṣaraṃ gārgi brāhmaṇā vividiṣanti | iti śruteḥ | akṣaraṃ brahma paramam iti smṛteś ca akṣara-śabdo brahma-vācaka eva dṛṣṭaḥ | kṣarākṣarayor arthaṃ punar viśadayati sarvāṇi bhūtāni eko jīva eva anādy-avidyayā svarūpa-vicyutaḥ san karma-paratantraḥ samaṣṭy-ātmako brahmādi-sthāvarāntāni bhūtāni bhavatīty arthaḥ | jātyā vā ekavacanam | dvitīya-puruṣo ‚kṣaras tu kūṭastha ekenaiva svarūpeṇavicyutimatā sarva-kāla-vyāpī | ekarūpatayā tu yaḥ kāla-vyāpī sa kūṭasthaḥ ity amaraḥ

Baladeva

bādarāyaṇātmanā nirṇītaṃ vedārthaṃ saṅkṣipyāha dvāv iti | lokyate tattvam anena iti vyutpatter loke vede | dvau puruṣau prathitau imāv iti pramāṇa-siddhatā sūcyate | tau kāv ity āha kṣaraś ceti | śarīra-kṣaraṇāt kṣaro ‚nekāvastho baddho ‚cit-saṃsargaika-dharma-sambandhād ekatvena nirdiṣṭaḥ | akṣaras tad-abhāvād ekāvastho mukto ‚cid-viyogaika-dharma-sambandhād ekatvena nirdiṣṭaḥ | kṣarākṣarau sphuṭayati sarvāṇi brahmādi-stambāntāni bhūtāni kṣaraḥ | kūtasthaḥ sadiakāvastho muktas tv akṣaraḥ | ekatva-nirdeśaḥ prāg-ukta-yukter bodhyaḥ | bahavo jñāna-tapasā ity ādeḥ | idaṃ jñānam upāśritya ity ādeś ca bahutva-saṅkhyākaḥ saḥ