B.G 2.18

antavanta imē dēhā nityasyōktāḥ"śarīriṇaḥ । anāśinōpramēyasya tasmād yuddhyasva bhārata ॥18॥

These bodies have an end and are perishable, while they say the embodied beings, Jīva, are eternal, having a form similar to the Immeasurable One who is without destruction. Therefore, O Bharata, fight!

Gīta Bhāshya 2.18

Only Jīva can be addressed with the word 'śarīriṇaḥ', because only Jīva has a destroyable body.

bhavatu dēhasyāpi kasyacinnityatvamiti। nētyāha–antavanta iti। astu tarhi darpaṇanāśāt pratibimbanāśavadātmanāśa ityata āha–nityasyēti। ‘śarīriṇaḥ’ iti īśvaravyāvr̥ttayē। naca naimittikanāśa ityāha– anāśina iti। kutaḥ? apramēyēśvarasarūpatvāt। nahyupādhibimbasannidhyanāśē pratibimbanāśaḥ, sati ca pradarśakē। svayamēvātra pradarśakaḥ। cittvāt। nityaścōpādhiḥ kaścidasti॥

If someone doubts if the soul's body is also eternal, the verse 'antavanta', i.e. the one with the end, denies the same. The destruction of the mirror destroys the reflection. Similarly, if we doubt the destruction of the Soul, the word ‘nityasya’, i.e. eternal, rejects the same. The verse 'antavanta' excludes the divine God by using the word 'sharirina', i.e. one who resides in the body. The word 'anashina' shows there is no destruction for the causal body of the Lord. Why? Immeasurable lordship by his very nature is without limits. Common knowledge suggests that the destruction of the reflection does not destroy the source image. Consciousness activities show the self to be spiritual. The individual soul is the reflection of the eternal Super-soul, which certainly exists.

‘pratipattau vimōkṣasya nityōpādhyā svarūpayā। cidrūpayā yutō jīvaḥ kēśavapratibimbakaḥ।’ iti bhagavadvacanāt ॥18॥

"Even after obtaining liberation, the individual being will ever remain an imitation of God (upādhi) in its essence. The individual being having got the liberated form will remain a reflected image of Lord Kēshava"–thus states testimonial spoken by Lord.