अध्यात्म-तत्त्व-निर्णयः
Adhyātma Taxonomy: Elements, Faculties, and Guṇas
अक्षरं च क्षरं चैव द्वैधीभावो5यमात्मन: । क्षर: सर्वेषु भूतेषु दिव्यं तमृतमक्षरम्,उस परमात्माके क्षर और अक्षर ये दो भाव (स्वरूप) हैं, सम्पूर्ण भूतोंमें तो उसका क्षर (विनाशी) रूप है और दिव्य सत्यस्वरूप चेतनात्मा अक्षर (अविनाशी) है
akṣaraṃ ca kṣaraṃ caiva dvaidhībhāvo ’yam ātmanaḥ | kṣaraḥ sarveṣu bhūteṣu divyaṃ tad amṛtam akṣaram ||
ଆତ୍ମାର ଏହି ଦ୍ୱିବିଧ ଭାବ କୁହାଯାଏ—କ୍ଷର ଓ ଅକ୍ଷର। ସମସ୍ତ ଭୂତମାନଙ୍କ ମଧ୍ୟରେ ତାହାର କ୍ଷର ରୂପ ପ୍ରକଟ ହୁଏ; କିନ୍ତୁ ଯେ ଦିବ୍ୟ, ଅମୃତସ୍ୱରୂପ ଚେତନ ତତ୍ତ୍ୱ, ସେଇ ଅକ୍ଷର।
व्यास उवाच
The verse teaches discernment between two aspects attributed to the Self: the perishable manifestation seen in embodied existence and the imperishable, deathless reality that is divine and unchanging. Ethical steadiness arises from anchoring one’s identity in the imperishable rather than the transient.
In the didactic setting of Śānti Parva, Vyāsa is presenting a philosophical clarification to guide the listener toward peace: he frames the Self in a twofold description—mutable in its worldly appearance across beings, yet truly immortal and imperishable in its essential nature.