Bhagavadgita 6.25

Gītārthasaṅgraha (of Abhinavagupta) 6.25

dvāvimau puruṣau loke kṣaraścākṣara eva ca | kṣaraḥ sarvāṇi
bhūtāni kūṭastho'kṣara ucyate || 15-16 ||