द्वाविमौ पुरुषौ लोके क्षरश्चाक्षर एव च |
क्षर: सर्वाणि भूतानि कूटस्थोऽक्षर उच्यते |
Shree Krishna says that there are two kinds of beings; the kṣhar (perishable) and the akṣhar(imperishable). All beings in the material realm are perishable, and those liberated are imperishable.
Although all souls are eternal; in the material realm, Maya binds the individual soul to a material body. From the tiniest insect to the celestial gods, all embodied living entities in the material world are kṣhar (perishable). They have to go through the repetitive cycle of birth and death of their material body.
Whereas, the akṣhar (imperishable) souls possess an immortal body, which is free from the cycle of birth and death. They reside forever in the divine realm; the Abode of God.
विद्वत्त्वं च नृपत्वं च नैव तुल्यं कदाचन ।
स्वदेशे पूज्यते राजा विद्वान् सर्वत्र पूज्यते ॥
Scholar and king are never comparable. King is worshipped in his country, but the scholar is worshipped everywhere.