Bhagavad Gīta Tātparya
B.G 2.24
अच्छेद्योऽयमदाह्योऽयमक्लेद्योऽशोष्य एव च। नित्यः सर्वगतः स्थाणुरचलोऽयं सनातनः ॥ २-२४॥
acchēdyō'yamadāhyō'yamaklēdyō'śōṣya ēva ca। nityaḥ sarvagataḥ sthāṇuracalō'yaṁ sanātanaḥ ॥ 2-24॥
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.
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'.
"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
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.
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.
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.
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.
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.
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.
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.
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?
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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