B.G 2.30

देही नित्यमवध्योऽयं देहे सर्वस्य भारत। तस्मात् सर्वाणि भूतानि न त्वं शोचितुमर्हसि ॥२-३०॥

dehī nityamavadhyo'yaṁ dehe sarvasya bhārata। tasmāt sarvāṇi bhūtāni na tvaṁ śocitumarhasi ॥2-30॥

[देही नित्यम् अवध्याः अयं देहे सर्वस्य भारत। तस्मात् सर्वाणि भूतानि न त्वं शोचितुम् अर्हसि ॥
dehī = the embodied; nityam = is everlasting; avadhyāḥ = indestructable; ayaṁ = in this; dehe = physical body; sarvasya = everywhere; bhārata = O Bharata; tasmāt = therefore; sarvāṇi = in all; bhūtāni = beings; na = not; tvaṁ = you; śocitum = to lament; arhasi = you are eligible;]

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।

dehī kutaḥ avadhyaḥ? yasmādayamīśvaraḥ sarvasya jīvasya sūkṣme sthūle ca dehe rakṣakatvena avasthitaḥ ata eva avadhyaḥ। na svasāmarthyaṁ kasyāpi।

[dehī = the embodied; kutaḥ = how / why? avadhyaḥ = is indestructable? yasmādayamīśvaraḥ = because he is the Lord of; sarvasya = all; jīvasya = beings; sūkṣme =subtle; sthūle = gross; ca = and; dehe = body; rakṣakatvena = as a protector; avasthitaḥ = he is stationed; ata eva avadhyaḥ = therefore, he is indestructable;। na svasāmarthyaṁ = not because of his own capacity; kasyāpi = at any time;]

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।

"dravyaṁ karma ca kālaśca svabhāvo jīva eva ca। yadanugrahataḥ santi na santi yadupekṣayā॥"

-iti hi bhāgavate।

[dravyaṁ = substance; karma = action / movement; ca = and; kālaśca = time; svabhāvo = the essential nature;jīva = being; eva ca = all these; yadanugrahataḥ = because of his grace; santi = exists; na santi = not exist; yadupekṣayā = if he ignores, shows relcutance; iti hi bhāgavate = states Bhagavata]

"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।

"tatra tatra sthito viṣṇuḥ nityaṁ rakṣati nityadā।anityadaivānityaṁ ca nityānitye tatastataḥ। bhāvābhāvaniyantā hi tadekaḥ puruṣottamaḥ॥"

-iti pādme।

[tatra tatra - there, there; sthito = is stationed; viṣṇuḥ = lord Vishnu; nityaṁ = ever existent/ eternal; rakṣati = protects; nityadā = make it eternal; anityadaivānityaṁ = he keeps the non-eternal entities non eternal ca and; nityānitye = eternal and non-etrals; tatastataḥ = thus come into being; bhāvābhāvaniyantā = he controls the existent and non-existent; hi tadekaḥ = therefore only he is called; puruṣottamaḥ = best among the beings; iti pādme = thus states Padma Purāna;]

"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 ॥