The Yoga of The Supreme Person

The 15th chapter delineates three Purushas - The Kshara, the Akshara and the Uttama. The Kshara is the Kshetra of the 13th chapter - all of visible nature.

The Akshara, He says "is an eternal portion of myself that becomes the jiva in this world". "Mamaivamso jivaloke, jivabhuta sanatana". This means that each person in his spiritual reality is the very divine, however partial its actual manifestation may seem to appear to our eyes.

We call it the jiva because it appears as a separate being in a world of creatures and we think of it in terms of its humanity alone. But in truth is is much greater than its appearance and is not bound by its humanity. It is in no way separate from the Purushottama, It is the Lord Himself and exists forever in the mortal world as the immortal atman within us. He takes up a body and casts it away
as and when the need arises. But He is not only the Kshara and the Akshara but is above both. He is both transcendent and immanent.