BG 15.16:  There are two kinds of beings in creation, the kṣhar (perishable) and the akṣhar (imperishable).  The perishable are all beings in the material realm.  The imperishable are the the liberated beings.

BG 15.17:  Besides these, is the Supreme Divine  Personality, who is the indestructible Supreme Soul.  He enters the  three worlds as the unchanging controller and supports all living  beings.

BG 15.19: Those who know Me without doubt as the  Supreme Divine Personality truly have complete knowledge.  O Arjun, they  worship Me with their whole being.

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