Bhagavad Gita Chapter 15 Verse 16

Gita 15.16

Dwau, imau, purushau, loke, ksharH, ch, aksharH, ev, ch,
KsharH, sarvaani, bhootaani, kootasthH, aksharH, uchyate ||16||

15.16 Translation

(Loke) in this world (dwau) two types of (purushau) Gods (KsharH) perishable (ch) and (AksharH) imperishable (ev) likewise (imau) in these two loks (sarvaani) all (bhootaani) the bodies of the living beings (ksharH) perishable (ch) and (kootasthH) the soul (aksharH) imperishable (uchyate) is said to be. (16)

Bhagavad Gita Chapter 15 Verse 16

In this world, there are two types of Gods, Perishable and Imperishable. Likewise, in these two loks, the bodies of all the living beings are said to be perishable and the soul, imperishable.