Bhagavad Gita, Chapter 15, Verse 18

यस्मात्क्षरमतीतोऽहमक्षरादपि चोत्तमः । अतोऽस्मि लोके वेदे च प्रथितः पुरुषोत्तमः

yasmātkṣaramatīto'hamakṣarādapi cottamaḥ | ato'smi loke vede ca prathitaḥ puruṣottamaḥ

Translation

Because I transcend the perishable and am even higher than the imperishable, therefore am I known in the world and in the Veda as 'Puruṣottama,' the Highest Spirit.

— Alladi Mahadeva Sastri

Word meanings

yasmāt
whereas
kṣaram
destructible
atītaḥ
beyond
aham
I
akṣarāt
than the indestructible
api
also
ca
and
uttamaḥ
best
ataḥ
hence
asmi
(I) am
loke
in the world
vede
in the Veda
ca
and
prathitaḥ
declared
puruṣottamaḥ
the highest spirit

Śaṅkarācārya's commentary

Because I transcend the perishable, the Tree of illusory saṃsāra called Aśvattha, because I am higher than even the imperishable which constitutes the seed of that Tree of the illusory saṃsāra, because I am thus superior to the perishable and the imperishable, I am known in the world and in the Veda as the Highest Spirit: devotees know Me as such, and the poets, too, incorporate this name in their poems and other works.