Bhagavad Gīta Bhāshya and Tātparya
B.G 2.30
देही नित्यमवध्योऽयं देहे सर्वस्य भारत। तस्मात् सर्वाणि भूतानि न त्वं शोचितुमर्हसि ॥२-३०॥
O Bharata, this embodied being stationed in this body, is everlasting and indestructible everywhere. Therefore, you should not grieve for any creature.
Gīta Tātparya 2.30
The being is eternal because of the Lord, not because of his own capacity
देही कुतः अवध्यः? यस्मादयमीश्वरः सर्वस्य जीवस्य सूक्ष्मे स्थूले च देहे रक्षकत्वेन अवस्थितः अत एव अवध्यः। न स्वसामर्थ्यं कस्यापि।
How is the embodied indestructible? The Lord of all beings stations Himself as the protector of the subtle and gross bodies. Hence, it is indestructible, not because of its own strength at any given time.
"द्रव्यं कर्म च कालश्च स्वभावो जीव एव च। यदनुग्रहतः सन्ति न सन्ति यदुपेक्षया॥"
-इति हि भागवते।
"The substance, the movement, the time; the essential nature, the being - all these exist because of his grace and cease to exist if he shows reluctance."
-states Bhagavata
"तत्र तत्र स्थितो विष्णुः नित्यं रक्षति नित्यदा। अनित्यदैवानित्यं च नित्यानित्ये ततस्ततः। भावाभावनियन्ता हि तदेकः पुरुषोत्तमः॥"
-इति पाद्मे।
"Lord Vishnu stations himself there and there, and protects the eternals as eternal. Similarly, He keeps the non-eternal entities as non eternal. Thus, eternal and non-eternals come into being. As he controls the existent and non-existent, he is called best among the beings."
- thus states Padma Purāna
॥३० ॥

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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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