Arjuna ‘Aksharam - Brahma Paramam’ ... Brahman is referred to as the Akshara which is Param. Akshara means without kshara or destruction - Indestructible. Brahman comes from a root which means big, vast etc. Vaster than whatever you call vast. Akshara means also omnipresent, immanent everywhere.Brahma is not mere Aksharam. It is Param Aksharam which is beyond the reach of Time and Space and Knowledge; it never declines or ends; it is Param Aksharam, the Highest Indestructible, and Indescribable. (GV, p. 129)
The Goal of Humanity is to attain that Brahman; Aksharam and Brahman signify the same Goal. They indicate the Saguna and Nirguna aspects of the same Truth. For Akshara also means a letter, the Pranava, Om, which is a symbol of Brahman and is called Aksharaparabrahma Yoga. Brahman has two adjectives, Paramam and Aksharam. Akshara indicates the Pranava as well as Maya. Maya too is subsumed by Pranava. (GV, p. 129)
The World is Kshara, subject to decadence and destruction. Nevertheless, in this world, which is destructible, the Akshara Parabrahman or the Indestructible, Transcendental Brahman manifests Itself. Brahman permeates the world (Kshara), but Brahman is not subject to Kshara (destruction).
The secret of life lies in the harmonious suffusion of Kshara (the perishable) and the Akshara (the imperishable). Whereas the body is Kshara, the Atma is Akshara..... The Imperishable Self is enveloped by the perishable body. The two exist together intertwined and interconnected. The basis for the acceptance of God as the Eternal Being and as the Cosmic Enrapturer is His indestructibility. The concept of the indestructibility of the Supreme Being or the Akshara aspect of Reality is acceptable to all religions and creeds. (ML, p. 411)