यस्मात्क्षरमतीतोऽहमक्षरादपि चोत्तम: |
अतोऽस्मि लोके वेदे च प्रथित: पुरुषोत्तम: || 18||
yasmāt kṣharam atīto ’ham akṣharād api chottamaḥ
ato ’smi loke vede cha prathitaḥ puruṣhottamaḥ
yasmāt—hence; kṣharam—to the perishable; atītaḥ—transcendental; aham—I; akṣharāt—to the imperishable; api—even; cha—and; uttamaḥ—transcendental; ataḥ—therefore; asmi—I am; loke—in the world; vede—in the Vedas; cha—and; prathitaḥ—celebrated; puruṣha-uttamaḥ—as the Supreme Divine Personality
Translation:
As I surpass the Perishable and as I am higher even than the Imperishable, I am extolled in the world and in the Vedas as the Supreme Self.
Commentary:
Paramatma is called the Highest Purusha, because he transcends the perishable body and the imperishable Jiva. The Jiva should go beyond his limited jivatvam-imprisonment in the cell of the body and mind-vehicles and attain his true nature as the Highest Purusha. In truth, jivatvam is an illusion. The Jiva is no other than the Supreme Purusha.
Question: Why is Paramatma declared to be the highest Purusha?
Answer: Because He is higher than the perishable body (Kshara) and the Jiva (Aksharam).