Chapter 15 · The Supreme Person · Krishna said
Bhagavad Gita 15.16 — Perishable and imperishable
द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च। क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ॥
dvāvimau puruṣau loke kṣaraścākṣara eva ca | kṣaraḥ sarvāṇi bhūtāni kūṭastho'kṣara ucyate ||
Meaning
There are two kinds of beings in this world — the perishable and the imperishable. All created beings are perishable; the unchanging one is called imperishable.