B.G 2.17

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

avināśi tu tadviddhi yēna sarvamidaṁ tatam । vināśamavyayasyāsya na kaścitkartumarhati ॥ 2-17॥

[avināśi = indestructible; tu tad = but THAT; vididha = know it, perforated; yēna = by which; sarvam = all; idaṁ = this; tatam = is exists; vināśam = destruction; avyayasya = of this imperishable; asya = of it; na kaścit = no one; kartum = to cause; arhati = is capable;]

Indestructible is THAT, pierced by which all this exists. No one is capable of causing the destruction of THAT imperishable.

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 dēśatōnantaṁ tannityamēva vēdādyanyadapītyāha - avināśīti । nāpi śāpādinā vināśa ityāha–vināśamiti । avyayaṁ ca tat ॥ 17 ॥

[kiṁ = what; bahunā = more?; yad= those; dēśatōnantaṁ = not bound by space; tannityamēva = are everlasting; vēdādyanyadapītyāha = Vedas and others are indicated; avināśīti = by using the word indistructables; nāpi = they don't have; śāpādinā = through instrument; vināśa = destruction; ityāha = thus indicated; vināśamita' = by using the word 'vinaham' । avyayaṁ = imperishable; ca tat = are those;]

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.