Bhagavad Gita 15.16 Chapter 15, Verse 16

द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च ।
क्षरः सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते ॥१५.१६॥

dvāvimau puruṣau loke kṣaraścākṣara eva ca
kṣaraḥ sarvāṇi bhūtāni kūṭastho'kṣara ucyate

Meaning

There are two persons in this world, the perishable and the imperishable. All beings are perishable; the unchanging one is called imperishable.

Newly written by Bhajan Dhun — scholarly review in progress.

Reference: Bhagavad Gita 15.16 (Chapter 15, The Yoga of the Supreme Person (Purushottama Yoga), Verse 16)