Bhagavad Gīta Bhāshya
B.G 2.21
वेदाविनाशिनं नित्यं य एनमजमव्ययम् । कथं स पुरुषः पार्थ कं घातयति हन्ति कम् ॥ २-२१॥
vēdāvināśinaṁ nityaṁ ya ēnamajamavyayam । kathaṁ sa puruṣaḥ pārtha kaṁ ghātayati hanti kam ॥ 2-21॥
O Arjuna, how can the Jīva who knows thus the Indestructible Lord to be (the doer), ever existing, unborn and unchangeable, think of being killed or hurting another?
Gīta Bhāshya 2.21
The words 'avinashina' and 'nitya' refer to the Lord. Word 'nashtha' is commonly used to address Jīva, as it means tainted with defect. The word 'Vēda' refers to the imparted knowledge till previous verse, that the Lord is the doer of all acts and Jīva is not an independent agent.
How can one who understands thus (Jîva to be eternal and dependent) think of killing or causing another to kill?
"avinâshina" - means one who does not have a destruction of the form; and "nitya" - means one who does not have a destruction of original nature;
or
"avinâshina" - means one who is untouched by defects, and "nitya" - means one who exists always.
Above said is common wisdom.
As Jîva is tainted with defects, the word 'nashta' is used to address it.

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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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