dvāv imau puruṣau loke
kṣaraś cākṣara eva ca
kṣaraḥ sarvāṇi bhūtāni
kūṭa-stho 'kṣara ucyate

dvau — two; imau — these; puruṣau — living entities; loke — in the world; kṣaraḥ — fallible; ca — and; akṣaraḥ — infallible; eva — certainly; ca — and; kṣaraḥ — fallible; sarvāṇi — all; bhūtāni — living entities; kūṭa-sthaḥ — in oneness; akṣaraḥ — infallible; ucyate — is said.

There are two classes of beings, the fallible and the infallible. In the material world every living entity is fallible, and in the spiritual world every living entity is called infallible.