Bhagavad Gīta Tātparya
B.G 2.24
अच्छेद्योऽयमदाह्योऽयमक्लेद्योऽशोष्य एव च। नित्यः सर्वगतः स्थाणुरचलोऽयं सनातनः ॥ २-२४॥
The eternally bound embedded particle (the Jīva) in the all pervading lord is uncuttable, unburnable, insolvable, undryable, and everlasting similar to the unchanging lord.
Gīta Tātparya 2.24
Based on testimonials from Vishnu Purāna: "sarvagatasthāṇuḥ" - the being embedded as a particle in the all pervading lord. "sanātanaḥ" - the being who is eternally bound. Lord delivers those who understand themselves as embedded-minute-particles in the unmanifest, immeasurable lord. Sarting from 2.17 both the Jīva and the lord are topics of discussion. Words associated with the physical body relate to the being. The words such as all-pervading, unmanifest, immeasurable etc. refer to the lord. It is not possible for the dependent being to be all pervading and immeasurable. It is only the independent Lord who has the capacity to grant dharma, artha, kama, and mōksha.
Based on testimonials from Vishnu Purāna: "sarvagatasthāṇuḥ" - the being embedded as a particle in the all pervading lord. "sanātanaḥ" - the being who is eternally bound.
अच्छेद्यत्वादिकं जीवस्यापि तत्सममित्याह - अच्छेद्योयमिति। नित्यं सर्वगते स्थितः। अणुश्चायमिति सर्वगतस्थाणुः सर्वगतो विष्णुः तदधीनत्वादिकं तत्स्थत्वम्। हेतुतोपि तत्स्थत्वात् न चलतीत्यचलः। नादेन शब्देन सह वर्तते इति सनादन एव सनातनः।
As Jīva also has an indestructible property like the Lord, the word 'achedyo' is used. The being is established in everlasting all pervading lord as a minute particle. Hence the word 'sarvagatasthāṇuḥ' is used. 'sarvagata' means all pervading lord Vishnu. As the being is embedded in Him, it is called 'sthanu'. Even with external cause it is not possible to destabilize the being from its dependent nature. Hence, it is called 'achala' i.e un-moving. 'nādaa' means sound, which means, Veda. As being is ever subjected to rules and regulation as stated in Vedas, it is called 'sanātana'.
"नित्यं सर्वगते विष्णावणुर्जीवो व्यवस्थितः। न चास्य तदधीनत्वं हेतुतोपि विचाल्यते। निषेधविधिपात्रत्वात् सनातन इति स्मृऽतः॥" इति महाविष्णुपुराणे।
"The being which is a minute particle is established in the everlasting, omnipresent lord Vishnu. His dependent nature cannot be destabilised, even by a cause. We remember it as eternally bound to rules and restrictions." - states Mahā Vishnu Purāna
अच्छेद्योयमित्यादिपुनरुक्तिश्चान्यथा।
The indestructibility and other properties in this verse need to be attributed to Jīva. Else it leads to repetition error.
Lord delivers those who understand themselves as embedded-minute-particles in the unmanifest, immeasurable lord.
यस्मिन् अयं स्थितः सः अव्यक्ताचिन्त्यादिरूपः। एवं ज्ञातः परमेश्वरः सर्वदुःखनाशं करोतीति - 'नानुशोचितुमर्हसि'। 'तेषामहं समुद्धर्ता' इत्यादेः।
That person in whom the being is stationed is of the unmanifest form and is beyond imagination. The supreme lord destroys all suffering of those who recognize him as such. Hence, it is said, 'nānuśocitumarhasi' (2.25), i.e., it is not befitting for you to lament. Similarly, verses like 'teṣāmahaṁ samuddhartā' (12.7), assure in the subsequent chapters of Gita stating 'I deliver them'.
Sarting from 2.17 both the Jīva and the lord are topics of discussion. Words associated with the physical body relate to the being. The words such as all-pervading, unmanifest, immeasurable etc. refer to the lord.
"न त्वेवाहं जातु नासं न त्वम्" इत्युभयोरपि प्रस्तुतत्वात्। 'देहिनः', 'शरीरिणः', 'देहि', इति विशेषितत्वाच्च जीवस्य तत्र तत्र।
Starting from the verse 2.12, both the being (Jīva) and the lord are topics of discussion. The words 'dehinaḥ' (2.13), 'śarīriṇaḥ' (2.18), and 'dehi' (2.22) reference the being with a physical body.
"अविनाशि तु", "येन सर्वमिदं ततम्", "अनाशिनोप्रमेयस्य", "न म्रियते", "भूत्वा भविता न" "अविनाशिनम्", "अव्ययम्", "अव्यक्तोयमचिन्त्योयमविकार्योयम्" - इत्यादि परमात्मनश्च।
The expressions, "avināśi tu" (2.17), one without destruction, "yena sarvamidaṁ tatam" (2.17), by which all this is pervaded, "anāśinoprameyasya" (2.18), without destruction and immeasurable, "na mriyate" (2.20) without destruction, "bhūtvā bhavitā na" (2.20), who has not come into being, and does not come into being, "avināśinam" (2.21), the indestructible, "avyayam" (2.15), the unmanifest, "avyaktoyamacintyoyamavikāryoyam" (2.25), the unmanifest, the unthinkable, the incorruptible - these convey the supreme lord.
It is not possible for the dependent being to be all pervading and immeasurable. It is only the independent Lord who has the capacity to grant dharma, artha, kama, and mōksha.
नहि जीवेन ततं सर्वम्। न च मुख्यतोप्रमेयोसौ। न च न म्रियते। न च अविनाशिनं नित्यमिति नित्यत्वातिरिक्तमविनाशित्वं तस्य। न च अव्यक्तत्वमविकार्यत्वं च मुख्यम्। न च भूत्वा भविता वा नेति देहस्याप्यनुत्पत्तिः। परमात्मनस्तु देहवियोगादिकमपि नास्तीत्यविनाशित्वादि विशेषणम्।
It is not possible for the being to be all pervading and immeasurable. Jīva is also not completely indestructible. Jīva does not have an indestructible nature that is for ever continuous (i.e Jīva undergoes change, though he is eternal). The unmanifest nature and being undistorted are not the primary property of Jīva (Jīva has distortions in terms of acquiring a physical body, variance in his knowledge, etc.). Jīva does not have the property of not becoming, as he undergoes manifestations in terms of taking up physical bodies. The Lord does not have separation from his body (as his body is of the form of knowledge, and not physical). Hence, the eternal-indestructible property is a speciality in the Lord.
यस्मादेवं भूतः तस्मात् स एव स्वतन्त्रः। तदधीनमन्यत् सर्वम्। अतः स एव पुरुषार्थदः। अतः तत्पूजा सत्कर्मैव। अतः तदर्थं युध्यस्व।
He alone is the existent principle of past, present, and future. Therefore, he alone is independent. Everything else depends on Him. Thus, he alone can grant the goals of human existence (dharma, artha, kama, and mōksha). Therefore, his worship is the right action. So, as His worship, fight in the war.
अन्येषां तु अन्तवन्त एव देहाः। प्राकृतदेहिनश्च। अतः अस्वतन्त्रात् न हन्तुं तेषां सामर्थ्यम् नित्यत्वात् न हन्यते च। तस्मात् हन्ता हत इति मन्यमानौ न विजानीतः।
The being's body is definitely subject to destruction. As the beings have material body, they are not independent. They do not have the capacity to kill others. They do not get killed as they are eternal entities. Hence, those who consider the Jīva as killer or as being killed do not have the right understanding.
किन्तु यस्मादयमेव परमेश्वरः शरीरवियोगरूपेणापि न म्रियते तत्संयोगरूपेणापि न जायते जीववत् कदापि अतः स एव स्वतन्त्रत्वात् सर्वस्य हन्ता। जीवस्तु तेन शरीरे हन्यमाने स्वयं न हन्यते इत्येतावत्। अत एवमविनाशित्वादेः स्वातन्त्र्यात् सर्वकर्तारं परमात्मानं यो वेद स कथं घातयति हन्ति वा।
For the supreme being, however, there is no such thing as death through the separation of the body or birth through the union with the body. Therefore, he alone is independent and has the capability to destroy everything else. Even when Jīva's body is destroyed, Jīva itself does not get destroyed. Consequently, how can the one who comprehends the supreme being as indestructible, independent, and the cause of all actions, even think of killing others or of getting killed?
वाससो जरावत् स्वशरीरजरादौ अस्वातन्त्र्यदर्शनात् सर्वत्र अस्वातन्त्र्यं ज्ञातव्यं जीवस्य । ईश्वरस्य तु देहस्यापि च्छेदादेरभावात् स्वातन्त्र्यम्। नैनं छिन्दन्तीति च्छेदनाद्यभावः साक्षादेव दर्शयितुं शक्यते स्वदेहस्य इति वर्तमानापदेशः। छेदादिकं तु ईश्वरः मोहाय मृषैव दर्शयति ॥२४॥
The way clothes wear out, similarly the physical body of the Jīva also wears out. This serves to demonstrate the bound nature of Jīva everywhere. The lord is free from such a notion of destruction of the body. In the verse 'nainaṁ chindanti' the present continuous tense is used to demonstrate that the lord's body cannot be destroyed. Any thought of cutting the body of Ishwara, the lord, shows a disillusioned state of mind.

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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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