B.G 2.12

न त्वेवाहं जातु नासं न त्वं नेमे जनाधिपाः। न चैव न भविष्यामः सर्वे वयमतः परम् ॥ २-१२॥

na tvēvāhaṁ jātu nāsaṁ na tvaṁ nēmē janādhipāḥ। na caiva na bhaviṣyāmaḥ sarvē vayamataḥ param ॥ 2-12॥

[na tvēvāhaṁ = Never was there, I; jātu nāsaṁ = a time when did not exist; na tvaṁ nēmē = nor you, nor these; janādhipāḥ = princes; na caiva = not surely; na bhaviṣyāmaḥ = shall cease to exist; sarvē vayam = we all; ataḥ param = here after]

Never was there a time when I did not exist, nor you, nor these princes. Surely not, shall we all ever cease to exist hereafter.

Gīta Bhāshya 2.12

The individual being is eternal, similar to God.

किमिति? न त्वेवाहम्। ईश्वरनित्यत्वस्याप्रस्तुतत्वाद्दृष्टान्तत्वेनाह– नत्वेति। यथा अहं नित्यः सर्ववेदान्तेषु प्रसिद्धः एवं त्वमेते जनाधिपाश्च नित्याः ॥ १२ ॥

kimiti? na tvēvāham। īśvaranityatvasyāprastutatvāddr̥ṣṭāntatvēnāha– natvēti। yathā ahaṁ nityaḥ sarvavēdāntēṣu prasiddhaḥ ēvaṁ tvamētē janādhipāśca nityāḥ ॥ 12 ॥

[kim iti? = How so? (why one should not worry?); na tvēvāham = 'na-tvevaham' verse gives answer; īśvaranityatvasya = Eternality of Iswara; aprastutatvāt = there is no need to prove; dr̥ṣṭāntatvēnāha = Hence, taking Him as example; na tvēti = 'na-tve' verse is presented; yathā ahaṁ nityaḥ = The way I am eternal; sarvavēdāntēṣu prasiddhaḥ = I am famous in Vedanta; ēvaṁ tvam = similarly you; ētē janādhipāśca = all these kings; nityāḥ = are eternal.]

How so? (Why should not one worry?) 'na-tvevaham' verse gives the answer. There is no need to prove the eternality of God (Ishwara). Taking Him as an example 'na-tve' verse explains: "The way I am famous in all the Vedas as eternal, similarly you, all the kings, are also eternal".