Krishna categorizes all living entities into two distinct classes (dvāv imau puruṣau): the fallible (kṣaraś) and the infallible (akṣara). He explains that every single living being struggling within the material universe is 'kṣara'—prone to falling into illusion and bound by the changing material body. Conversely, those liberated entities situated in the eternal, spiritual realm are 'akṣara' (infallible or unchanging), as they never fall into the trap of material nature.