B.G 2.17

अविनाशि तु तद्विद्धि येन सर्वमिदं ततम् । विनाशमव्ययस्यास्य न कश्चित्कर्तुमर्हति ॥ २-१७॥

avināśi tu tadviddhi yena sarvamidaṃ tatam । vināśamavyayasyāsya na kaścitkartumarhati ॥ 2-17॥

[अविनाशि (avināśi) - indestructible; तु (tu) - but; तत् (tat) - that; विद्धि (viddhi) - know; येन (yena) - by which; सर्वम् (sarvam) - all; इदम् (idam) - this; ततम् (tatam) - pervaded; विनाशम् (vināśam) - destruction; अव्ययस्य (avyayasya) - of the imperishable; अस्य (asya) - of this; न (na) - not; कश्चित् (kaścit) - anyone; कर्तुम् (kartum) - to do; अर्हति (arhati) - is able;]

But know THAT to be indestructible by which all this is pervaded. The destruction of THAT imperishable, no one is able to accomplish.

Gīta Bhāshya 2.17

The destruction of the Lord through instrumentality is denied by using the word 'avinashina'. His imperishable nature is indicated by the word 'avyaya'.

किं बहुना । यद् देशतोनन्तं तन्नित्यमेव वेदाद्यन्यदपीत्याह - अविनाशीति । नापि शापादिना विनाश इत्याह – विनाशमिति । अव्ययं च तत् ॥ १७ ॥

kiṁ bahunā । yad deśatonantaṁ tannityameva vedādyanyadapītyāha - avināśīti । nāpi śāpādinā vināśa ityāha – vināśamiti । avyayaṁ ca tat ॥ 17 ॥

[किं (kiṁ) - what; बहुना (bahunā) - much; यत् (yat) - which; देशतः (deśataḥ) - by location; अनन्तं (anantaṁ) - endless; तत् (tat) - that; नित्यम् (nityam) - eternal; एव (eva) - indeed; वेदात् (vedāt) - from the Vedas; अन्यत् (anyat) - other; अपि (api) - also; इति (iti) - thus; आह (āha) - said; अविनाशी (avināśī) - indestructible; न (na) - not; अपि (api) - also; शापादिना (śāpādinā) - by curse, etc.; विनाश (vināśa) - destruction; इति (iti) - thus; आह (āha) - said; विनाशम् (vināśam) - destruction; अव्ययम् (avyayam) - unchanging; च (ca) - and; तत् (tat) - that;]

What are those others (without destruction)? Those that are not bound by space, that are everlasting like Vedas, are indicated by the word 'avinashina'. Their destruction through instrumentality is denied by using the word 'vinasham', i.e. destruction. The word 'avyaya', i.e. imperishable, is used to address such principles.

Gīta Tātparya 2.17

Destruction is of four types: destruction of the body, possession of misery, incompleteness, and non-being. Though other principles are imperishable in some dimensions, only the Lord is imperishable in all four dimensions. The word 'tu' is used to qualify this speciality of the Lord.

यद्यपि नित्यत्वं जीवस्याप्यस्ति । तथापि सर्वप्रकारेणाविनाशित्वं विष्णोरेवेति तुशब्दः ।

yadyapi nityatvaṁ jīvasyāpyasti । tathāpi sarvaprakāreṇāvināśitvaṁ viṣṇoreveti tuśabdaḥ ।

[यद्यपि (yadyapi) - although; नित्यत्वं (nityatvaṁ) - eternity; जीवस्य (jīvasya) - of the soul; अपि (api) - also; अस्ति (asti) - exists; तथापि (tathāpi) - nevertheless; सर्वप्रकारेण (sarvaprakāreṇa) - in every way; अविनाशित्वं (avināśitvaṁ) - indestructibility; विष्णोः (viṣṇoḥ) - of Vishnu; एव (eva) - only; इति (iti) - thus; तुशब्दः (tuśabdaḥ) - the word 'but';]

Even though eternality is indicated for the individual beings, all kinds of everlasting qualities exist in the Lord Vishnu alone. This is specified by using the word ‘tu’.

"अनित्यत्वं देहहानिर्दुःखप्राप्तिरपूर्णता । नाशश्चतुर्विधः प्रोक्तस्तदभावो हरेः सदा । तदन्येषां तु सर्वेषां नाशाः केचिद् भवन्ति हि॥"

"anityatvaṁ dehahānirduḥkhaprāptirapūrṇatā । nāśaścaturvidhaḥ proktastadabhāvo hareḥ sadā । tadanyeṣāṁ tu sarveṣāṁ nāśāḥ kecid bhavanti hi॥"

[अनित्यत्वं (anityatvaṁ) - impermanence; देह (deha) - body; हानिः (hāniḥ) - loss; दुःख (duḥkha) - suffering; प्राप्तिः (prāptiḥ) - attainment; अपूर्णता (apūrṇatā) - incompleteness; नाशः (nāśaḥ) - destruction; चतुर्विधः (caturvidhaḥ) - fourfold; प्रोक्तः (proktaḥ) - is said; तत् (tad) - that; अभावः (abhāvaḥ) - absence; हरेः (hareḥ) - of Hari; सदा (sadā) - always; तत् (tad) - that; अन्येषां (anyeṣāṁ) - of others; तु (tu) - but; सर्वेषां (sarveṣāṁ) - of all; नाशाः (nāśāḥ) - destructions; केचित् (kecit) - some; भवन्ति (bhavanti) - are; हि (hi) - indeed;]

"Destruction resulting in non-eternality is said to be of four types: destruction of the body, possession of misery, incompleteness, and non-being. Lord Hari has none of these types of destructions, while all others suffer some type of destruction at some point."

इति महावाराहे ।

iti mahāvārāhe ।

[इति (iti) - thus; महावाराहे (mahāvārāhe) - in the great boar;]

- states Mahavaraha Purana

"देशतः कालतश्चैव गुणतश्च त्रिधा ततिः । सा समस्ता हरेरेव न ह्यन्ये पूर्णसद्गुणाः॥"

"deśataḥ kālataścaiva guṇataśca tridhā titiḥ । sā samastā harereva na hyanye pūrṇasadguṇāḥ॥"

[देशतः (deśataḥ) - by region; कालतः (kālataḥ) - by time; च (ca) - and; एव (eva) - indeed; गुणतः (guṇataḥ) - by quality; त्रिधा (tridhā) - threefold; ततिः (tatiḥ) - expansion; सा (sā) - that; समस्ता (samastā) - entire; हरेः (hareḥ) - of Hari; एव (eva) - indeed; न (na) - not; हि (hi) - for; अन्ये (anye) - others; पूर्णसद्गुणाः (pūrṇasadguṇāḥ) - possessing complete good qualities;]

"The space, time and qualities are the different dimensions. On all these parameters Lord Hari alone is complete with all auspicious qualities, no other."

इति परमश्रुतिः ॥१७ ॥

iti paramaśrutiḥ ॥17॥

[इति (iti) - thus; परम (parama) - supreme; श्रुतिः (śrutiḥ) - revelation;]

–states Paramashruti, the Vedic testimonial.