Two PURUSHAS are there in this world, the Perishable and the Imperishable. All beings are the Perishable and the KOOTASTHAH is called the Imperishable.

dvau = two; imau = these; puruṣau = living entities; loke = in the world; kṣaraḥ = fallible; ca = and; akṣaraḥ = infallible; eva = certainly; ca = and; kṣaraḥ = fallible; sarvāṇi = all; bhūtānī = living entities; kūṭasthaḥ = in oneness; akṣaraḥ = infallible; ucyate = is said.;