Bhagavad Gīta Bhāshya and Tātparya
B.G 2.30
देही नित्यमवध्योऽयं देहे सर्वस्य भारत। तस्मात् सर्वाणि भूतानि न त्वं शोचितुमर्हसि ॥२-३०॥
dehī nityamavadhyo'yaṃ dehe sarvasya bhārata। tasmāt sarvāṇi bhūtāni na tvaṃ śocitumarhasi ॥2-30॥
[देही (dehī) - the embodied; नित्यम् (nityam) - eternally; अवध्यः (avadhyaḥ) - indestructible; अयम् (ayam) - this; देहे (dehe) - in the body; सर्वस्य (sarvasya) - of all; भारत (bhārata) - O descendant of Bharata; तस्मात् (tasmāt) - therefore; सर्वाणि (sarvāṇi) - all; भूतानि (bhūtāni) - beings; न (na) - not; त्वम् (tvam) - you; शोचितुम् (śocitum) - to lament; अर्हसि (arhasi) - ought;]
(The soul within the body is eternal and cannot be destroyed, O descendant of Bharata. Therefore, you should not grieve for any living being.)
O Bharata, this embodied being stationed in this body, is everlasting and indestructible everywhere. Therefore, you should not grieve for any creature.
Gīta Tātparya 2.30
The being is eternal because of the Lord, not because of his own capacity
देही कुतः अवध्यः? यस्मादयमीश्वरः सर्वस्य जीवस्य सूक्ष्मे स्थूले च देहे रक्षकत्वेन अवस्थितः अत एव अवध्यः। न स्वसामर्थ्यं कस्यापि।
dehī kutaḥ avadhyaḥ? yasmādayamīśvaraḥ sarvasya jīvasya sūkṣme sthūle ca dehe rakṣakatvena avasthitaḥ ata eva avadhyaḥ. na svasāmarthyaṃ kasyāpi.
[देही (dehī) - embodied; कुतः (kutaḥ) - how; अवध्यः (avadhyaḥ) - invulnerable; यस्मात् (yasmāt) - because; अयम् (ayam) - this; ईश्वरः (īśvaraḥ) - lord; सर्वस्य (sarvasya) - of all; जीवस्य (jīvasya) - of beings; सूक्ष्मे (sūkṣme) - in subtle; स्थूले (sthūle) - in gross; च (ca) - and; देहे (dehe) - in body; रक्षकत्वेन (rakṣakatvena) - as protector; अवस्थितः (avasthitaḥ) - situated; अतः (ataḥ) - therefore; एव (eva) - indeed; अवध्यः (avadhyaḥ) - invulnerable; न (na) - not; स्वसामर्थ्यम् (svasāmarthyam) - own power; कस्यापि (kasyāpi) - of anyone;]
(How can the embodied be invulnerable? Because this Lord resides as the protector within the subtle and gross bodies of all beings, thus indeed invulnerable. It is not by anyone's own power.)
How is the embodied indestructible? The Lord of all beings stations Himself as the protector of the subtle and gross bodies. Hence, it is indestructible, not because of its own strength at any given time.
"द्रव्यं कर्म च कालश्च स्वभावो जीव एव च। यदनुग्रहतः सन्ति न सन्ति यदुपेक्षया॥"
"dravyaṁ karma ca kālaśca svabhāvo jīva eva ca। yadanugrahataḥ santi na santi yadapekṣayā॥"
[द्रव्यं (dravyaṁ) - substance; कर्म (karma) - action; च (ca) - and; कालः (kālaḥ) - time; च (ca) - and; स्वभावः (svabhāvaḥ) - nature; जीवः (jīvaḥ) - soul; एव (eva) - indeed; च (ca) - and; यत् (yat) - which; अनुग्रहतः (anugrahataḥ) - by grace; सन्ति (santi) - exist; न (na) - not; सन्ति (santi) - exist; यत् (yat) - which; उपेक्षया (upekṣayā) - by neglect;]
(Substance, action, time, nature, and the soul exist by grace, but they cease to exist when neglected.)
"The substance, the movement, the time; the essential nature, the being - all these exist because of his grace and cease to exist if he shows reluctance."
-इति हि भागवते।
-iti hi bhāgavate।
[इति (iti) - thus; हि (hi) - indeed; भागवते (bhāgavate) - in the Bhāgavata;]
-states Bhāgavata Purana.
"तत्र तत्र स्थितो विष्णुः नित्यं रक्षति नित्यदा। अनित्यदैवानित्यं च नित्यानित्ये ततस्ततः। भावाभावनियन्ता हि तदेकः पुरुषोत्तमः॥"
"tatra tatra sthito viṣṇuḥ nityaṃ rakṣati nityadā। anityadaivānityaṃ ca nityānitye tatastataḥ। bhāvābhāvaniyantā hi tadekaḥ puruṣottamaḥ॥"
[तत्र (tatra) - there; तत्र (tatra) - there; स्थितः (sthitaḥ) - situated; विष्णुः (viṣṇuḥ) - Vishnu; नित्यम् (nityam) - eternally; रक्षति (rakṣati) - protects; नित्यदा (nityadā) - always; अनित्यदैव (anityadaiva) - impermanent fate; अनित्यम् (anityam) - impermanent; च (ca) - and; नित्य (nitya) - eternal; अनित्ये (anitye) - in the impermanent; ततः (tataḥ) - from there; ततः (tataḥ) - from there; भाव (bhāva) - existence; अभाव (abhāva) - non-existence; नियन्ता (niyantā) - controller; हि (hi) - indeed; तत् (tat) - that; एकः (ekaḥ) - one; पुरुषोत्तमः (puruṣottamaḥ) - Supreme Person;]
(Vishnu, situated everywhere, eternally protects always. In the realm of impermanence and permanence, He is the controller of existence and non-existence, indeed that one Supreme Person.)
"Lord Vishnu stations himself there and there, and protects the eternals as eternal. Similarly, He keeps the non-eternal entities as non eternal. Thus, eternal and non-eternals come into being. As he controls the existent and non-existent, he is called best among the beings."
-इति पाद्मे।
-iti pādme।
[इति (iti) - thus; पाद्मे (pādme) - in the Padma Purana;]
- thus states Padma Purāna

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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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