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द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च ।
क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ॥१५- १६॥

dwaawimau puruShau loke kSharashchaakShara ewa cha ।

kSharaH sarwaaNi bhootaani kooTastho'kShara uchyate ॥१५- १६॥

Source: Automatic ITRANS Transliteration

Two persons are there in the world: perishable and imperishable.
All beings are perishable. The supreme soul is called imperishable.

Source: Milind S. Pandit

There are two entities in this world: the perishable and the imperishable. (The bodies of) all beings are perishable, and the Atma is imperishable.

Source: The Bhagavad-Gita: The Sacred Song

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

Source: Bhagavad Gita As It Is