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॥
Indestructible is THAT, pierced by which all this exists. No one is capable of causing the destruction of THAT imperishable.
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.
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’.
"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
"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
