What is the meaning of akṣara? Is akṣara referring to liberated souls?

In his commentary to 8.3, Śrī Viśvanātha comments:
na kṣarati iti akṣaram nityam - Śrī Viśvanātha explains that akṣara means eternal. It is not referring to liberated souls, but to param brahma - the supreme Brahman [which is the cause of the world according to Śridhara swami.]

Śrī Viśvanātha in his commentary on this verse comments:

kṣaraṁ sva-svarūpāt kṣarati vicyuto bhavatīti kṣaro jīvaḥ | sva-svarūpān na kṣaratīty akṣara brahmaiva |
kṣara is the jīva, who falls away (kṣarati) from his own essential nature. The akṣara is Brahman, who does not fall away from His own essential nature.

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