Bhagavad Gīta Bhāshya and Tātparya
B.G 2.23
नैनं छिन्दन्ति शस्त्राणि नैनं दहति पावकः। न चैनं क्लेदयन्त्यापो न शोषयति मारुतः ॥ २-२३॥
nainaṁ chindanti śastrāṇi nainaṁ dahati pāvakaḥ। na cainaṁ kledayantyāpo na śoṣayati mārutaḥ ॥ 2-23॥
[न (na) - not; एनम् (enam) - this; छिन्दन्ति (chindanti) - cut; शस्त्राणि (śastrāṇi) - weapons; न (na) - not; एनम् (enam) - this; दहति (dahati) - burns; पावकः (pāvakaḥ) - fire; न (na) - not; च (ca) - and; एनम् (enam) - this; क्लेदयन्ति (kledayanti) - wet; आपः (āpaḥ) - water; न (na) - not; शोषयति (śoṣayati) - dries; मारुतः (mārutaḥ) - wind;]
(This soul cannot be cut by weapons, cannot be burned by fire, cannot be wetted by water, and cannot be dried by the wind.)
Weapons cannot cut Him, fire cannot burn Him, water cannot drench Him, not even wind can dry Him.
Gīta Bhāshya 2.23
Both internal natural causes and external special causes cannot destroy the Lord
स्वतः प्रायोनिमित्तैश्च अविनाशिनोऽपि केनचिन्निमित्त विशेषेण स्यात्। ककच्छेदवत् इत्यतो विशेषनिमित्तानि निषेधति– 'नैनम्' इति ॥ २३ ॥
svataḥ prāyonimittaiśca avināśino'pi kenacinnimitta viśeṣeṇa syāt। kakacchedavat ityato viśeṣanimittāni niṣedhati– 'nainam' iti ॥ 23 ॥
[स्वतः (svataḥ) - by itself; प्रायोनिमित्तैः (prāyonimittaiḥ) - by usual causes; च (ca) - and; अविनाशिनः (avināśinaḥ) - of the indestructible; अपि (api) - even; केनचित् (kenacit) - by some; निमित्त (nimitta) - cause; विशेषेण (viśeṣeṇa) - specifically; स्यात् (syāt) - may be; ककच्छेदवत् (kakacchedavat) - like cutting with a saw; इत्यतः (ityataḥ) - thus; विशेषनिमित्तानि (viśeṣanimittāni) - specific causes; निषेधति (niṣedhati) - negates; नैनम् (nainam) - not this; इति (iti) - thus;]
(The indestructible is not affected by usual causes or specific causes, like cutting with a saw. Therefore, it negates the idea of specific causes with the phrase 'not this'.)
It is indestructible because not only it cannot be destroyed by natural causes, originating from themselves, but also by particular external causes. By rejecting it can be pierced, the verse 'nainam' forbids the possibility of its destruction by special causes.
Gīta Tātparya 2.23
Various external cases cannot destroy the Lord
कारणतोपि न ईश्वरस्य अन्यथात्वमित्याह - नैनं छिन्दन्तीति ॥२३॥
kāraṇatopi na īśvarasya anyathātvamityāha - nainaṃ chindantīti ॥23॥
[कारणतः (kāraṇataḥ) - due to cause; अपि (api) - also; न (na) - not; ईश्वरस्य (īśvarasya) - of the Lord; अन्यथात्वम् (anyathātvam) - change; इति (iti) - thus; आह (āha) - says; न (na) - not; एनम् (enam) - this; छिन्दन्ति (chindanti) - cut; इति (iti) - thus;]
(Even due to any cause, the nature of the Lord does not change, as it is stated - "This cannot be cut.")
The verse 'nainam chindanti', not possible to pierce, clarifies there is no destruction to the Lord by various external causes.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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