B.G 2.17
avināśi tu tadviddhi yēna sarvamidaṁ tatam । vināśamavyayasyāsya na kaścitkartumarhati ॥ 2-17॥
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'.
kiṁ bahunā । yad dēśatōnantaṁ tannityamēva vēdādyanyadapītyāha - avināśīti । nāpi śāpādinā vināśa ityāha–vināśamiti । avyayaṁ ca tat ॥ 17 ॥
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.
yadyapi nityatvaṁ jīvasyāpyasti । tathāpi sarvaprakārēṇāvināśitvaṁ viṣṇōrēvēti tuśabdaḥ ।
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’.
'anityatvaṁ dēhahānirduḥkhaprāptirapūrṇatā । nāśaścaturvidhaḥ prōktastadabhāvō harēḥ sadā । tadanyēṣāṁ tu sarvēṣāṁ nāśāḥ kēcid bhavanti hi'' ॥ iti mahāvārāhē ।
"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
'dēśataḥ kālataścaiva guṇataśca tridhā tatiḥ । sā samastā harērēva na hyanyē pūrṇasadguṇāḥ'' ॥ iti paramaśrutiḥ ॥17 ॥
"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
