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.

Gīta Tātparya 2.17

Destruction is of four types: destruction of the body, possession of misery, incompleteness, and non-being. Though other principles are imperishable in some dimensions, only the Lord is imperishable in all four dimensions. The word 'tu' is used to qualify this speciality of the Lord.

यद्यपि नित्यत्वं जीवस्याप्यस्ति । तथापि सर्वप्रकारेणाविनाशित्वं विष्णोरेवेति तुशब्दः ।

yadyapi nityatvaṁ jīvasyāpyasti । tathāpi sarvaprakārēṇāvināśitvaṁ viṣṇōrēvēti tuśabdaḥ ।

[yadyapi = even though; nityatvaṁ = eternality; jīvasyāpi = even for individual beings; asti = exists; tathāpi = even then; sarvaprakārēṇa = of all types; avināśitvaṁ = the everlasting qualities; viṣṇōrēvēti = exists in Vishnu alone; tuśabdaḥ = is indicated by using the word ‘tu';]

Even though eternality is indicated for the individual beings, all kinds of everlasting qualities exist in the Lord Vishnu alone. This is specified by using the word ‘tu’.

'अनित्यत्वं देहहानिर्दुःखप्राप्तिरपूर्णता । नाशश्चतुर्विधः प्रोक्तस्तदभावो हरेः सदा । तदन्येषां तु सर्वेषां नाशाः केचिद् भवन्ति हि'' ॥ इति महावाराहे ।

'anityatvaṁ dēhahānirduḥkhaprāptirapūrṇatā । nāśaścaturvidhaḥ prōktastadabhāvō harēḥ sadā । tadanyēṣāṁ tu sarvēṣāṁ nāśāḥ kēcid bhavanti hi'' ॥ iti mahāvārāhē ।

[anityatvaṁ = non eternality; dēhahāniḥ = destruction of body; duḥkhaprāptirapūrṇatā = the possession of misery, incompleteness; । nāśaścaturvidhaḥ = destruction is of four types; prōktastadabhāvō = said also because of non-being; harēḥ = of Hari sadā = always; । tadanyēṣāṁ = never exists, all these types; tu = for Lord Hari; sarvēṣāṁ = for all others; nāśāḥ = some destructions; kēcid = sometimes; bhavanti hi = occurs'' ॥ iti mahāvārāhē = states Mahavaraha Purana; ]

"Destruction resulting in non-eternality is said to be of four types: destruction of the body, possession of misery, incompleteness, and non-being. Lord Hari has none of these types of destructions, while all others suffer some type of destruction at some point." - states Mahavaraha Purana

'देशतः कालतश्चैव गुणतश्च त्रिधा ततिः । सा समस्ता हरेरेव न ह्यन्ये पूर्णसद्गुणाः'' ॥ इति परमश्रुतिः ॥१७ ॥

'dēśataḥ kālataścaiva guṇataśca tridhā tatiḥ । sā samastā harērēva na hyanyē pūrṇasadguṇāḥ'' ॥ iti paramaśrutiḥ ॥17 ॥

[dēśataḥ = location/space; kālataścaiva = and also time; guṇataśca = and qualities; tridhā = all three types; tatiḥ = are the dimensions; । sā samastā = on all these parameters; harērēva = lord Hari alone; na hyanyē = no other; pūrṇasadguṇāḥ = are complete with auspisious qualities;॥ iti paramaśrutiḥ = states paramashrui;]

"The space, time and qualities are the different dimensions. On all these parameters Lord Hari alone is complete with all auspicious qualities, no other."–states Paramashruti