Adhyāya 302: Guṇa-vicāra, Gati-bheda, and the Imperishable State
Yājñavalkya–Janaka
एवमव्यक्तविषयं क्षरमाहुर्मनीषिण: । पज्चविंशतिमो यो<यं ज्ञानादेव प्रवर्तते,इस प्रकार ज्ञानी पुरुष प्रकृतिसे उत्पन्न हुए पदार्थोंको क्षर कहते हैं। उपर्युका चौबीस तत्त्वोंसे भिन्न जो पचीसवाँ तत्त्व--परमपुरुष परमात्मा बताया गया है, वही अक्षर है। उसकी प्राप्ति ज्ञानसे ही होती है
evam avyaktaviṣayaṁ kṣaram āhur manīṣiṇaḥ | pañcaviṁśatimo yo 'yaṁ jñānād eva pravartate ||
Vasiṣṭha said: “Thus, the wise declare as ‘perishable’ (kṣara) all that has the Unmanifest (prakṛti) as its field and basis. But that which is the twenty-fifth principle—distinct from the twenty-four evolutes—namely the Supreme Person, the highest Self, is ‘imperishable’ (akṣara). One reaches Him only through true knowledge.”
वसिष्ठ उवाच
All phenomena grounded in the Unmanifest (prakṛti) are ‘kṣara’—perishable and changing. Beyond the twenty-four principles stands the twenty-fifth, the Supreme Self (Paramapuruṣa/Paramātman), called ‘akṣara’—imperishable. Realization of this imperishable principle is attained only through jñāna (discriminative knowledge).
In Śānti Parva’s instruction on liberation and right understanding, Vasiṣṭha explains a Sāṅkhya-style distinction between the perishable field of prakṛti and its evolutes versus the imperishable supreme Self, emphasizing knowledge as the means to attain the highest reality.