The Gita’s view, as summarized here by Sri Aurobindo, is that there are 3 statuses, which correspond to the Immutable, the Mutable and the Transcendent. “There are always these three eternal states of the Divine Being. There is always and for ever this one eternal immutable self-existence which is the basis and support of existent things. There is always and for ever this Spirit mutable in Nature manifested by her as all these existences. There is always and forever this transcendent Divine who can be both of these others at once, can be a pure and silent Spirit and at the same time the active soul and life of the cycles of the universe, because he is something other and more than these two whether taken separately or together.”
These three correspond to the terminology of the Akshara Purusha (immutable), the Kshara Purusha (mutable) and the Purushottama (the supreme Divine Person).
At the same time, these various statuses or standpoints are not separate and totally “other”. This is one way that the Gita’s view is distinguished from those who treat God as something totally remote and other than humans, with an unbridgeable gap between them. Rather, the Gita holds that there is the Jiva: “In us is the Jiva, a spirit of this Spirit, a conscious power of the Supreme. He is one who carries in his deepest self the whole of the immanent Divine and in Nature lives in the universal Divine,–no temporary creation but an eternal soul acting and moving in the eternal Self, in the eternal Infinite.”
It is the Jiva which acts as the link within us to the Divine Consciousness in the universe and transcendent to the manifested universe. It therefore partakes of all three of the eternal states of the Divine Being, and this opens up for us the possibility that through identification with the Jiva, rather than the external, limited ego-personality, we too can see, live and act from the status of the Divine Being.
Sri Aurobindo, Essays on the Gita, Second Series, Part II, Chapter 24, The Message of the Gita, pg. 560