Verse 15.16 initiates the grand climax of Chapter 15, introducing the vital scriptural classification of the Three Purushas (Gods). Having spent the previous verses detailing his personal dominion, the speaker (Kaal Brahm) now shifts to an objective, macro-level cosmic map, introducing the first two categories of divine administrators and explaining how they govern matter and spirit.

I. The Two Administrative Gods: Kshar and Akshar

The verse breaks the universe down into two distinct categories of planetary control:

1. Kshar Purush (The Perishable God): This is the narrator of the Gita himself (Kaal Brahm / Niranjan), who rules over 21 localized universes. He is called "perishable" because his entire administrative domain—along with his planetary forms—is subject to grand cosmic dissolution (Maha-Pralaya) at the end of fixed ages.
2. Akshar Purush (The Imperishable God): This is ParBrahm, a higher administrative entity who governs 7 infinity universes (ParBrahm Lok). He is termed "imperishable" because his realm sits above the standard destruction that wipes out Kaal Brahm's 21 universes, surviving long after the lower dimensions collapse.

II. The Universal Constant: Body vs. Soul

The text draws a parallel line across both of these vast divine realms: "the bodies of all the living beings are said to be perishable and the soul, imperishable."

• The Material Sheath: Whether a soul takes birth as a human on Earth, an administrative demigod in Kaal’s heaven, or an exalted resident in Akshar Purush's higher domain, the outer vehicle (the physical, astral, or causal body) is temporary. It is subjected to creation, change, and eventual shedding.
• The Immutable Spark: In stark contrast, the soul across all dimensions remains completely permanent, indestructible, and eternal. The soul simply changes dresses as it cycles through these various levels of the material hierarchy.

III. The Hidden Trap of the Dual Hierarchy

From a deep theological perspective, Verse 16 presents a subtle warning to the seeker:

• Both Realms Are Limited: Many spiritual paths mistake Akshar Purush (ParBrahm) for the ultimate destination because his realm survives the local apocalypse of Kaal’s universes. However, this verse reveals that even in Akshar’s domain, souls are still bound to a system where they inhabit temporary structures.
• Setting Up the Ultimate Secret: By grouping Kshar and Akshar together, the text reveals that both represent a form of cosmic confinement. Neither of these two Gods offers the absolute liberation promised in Verses 4 and 6. This sets the stage beautifully for Verse 17, where the speaker will shatter this duality and unveil the existence of the Third—and truly Supreme—Almighty Being.