अविनाशि तु तद्विद्धि येन सर्वमिदं ततम्।
विनाशमव्ययस्यास्य न कश्िचत् कर्तुमर्हति।।2.17।।
2.17 Tu, but this word is used for distinguishing (reality) from unreality; tat viddhi, know That; to be avinasi, indestructible, by nature not subject to destruction; what? (that) yena, by which, by which Brahman called Reality; sarvam, all; idam, this, the Universe together with space; is tatam, pervaded, as pot etc. are pervaded by space. Na kascit, none; arhati, can; kartum, bring about; vinasam, the destruction, disappearance, nonexistence; asya, of this avyayasya, of the Immutable, that which does not undergo growth and depletion. By Its very nature this Brahman called Reality does not suffer mutation, because, unlike bodies etc., It has no limbs; nor (does It suffer mutation) by (loss of something) belonging to It, because It has nothing that is Its own. Brahman surely does not suffer loss like Devadatta suffering from loss of wealth. Therefore no one can bring about the destruction of this immutable Brahman. No one, not even God Himself, can destroy his own Self, because the Self is Brahman. Besides, action with regard to ones Self is self-contradictory. Which, again, is that unreal that is said to change its own nature? This is being answered:
2.17 Avinasi etc [Here] tu is in the sense of ca and. So, and the Soul is not of perishing nature.
2.17 Know that the self in its essential nature is imperishable. The whole of insentient matter, which is different (from the self), is pervaded by the self. Because of pervasiveness and extreme subtlety, the self cannot be destroyed; for every entity other than the self is capable of being pervaded by the self, and hence they are grosser than It. Destructive agents like weapons, water, wind, fire etc., pervade the substances to be destroyed and disintegrate them. Even hammers and such other instruments rouse wind through violent contact with the objects and thery destroy their objects. So, the essential nature of the self being subtler than anything else, It is imperishable. (The Lord) now says that the bodies are perishable:
Avinaashi tu tad viddhi yena sarvam idam tatam; Vinaasham avyayasyaasya na kashchit kartum arhati.
avināśhi—indestructible; tu—indeed; tat—that; viddhi—know; yena—by whom; sarvam—entire; idam—this; tatam—pervaded; vināśham—destruction; avyayasya—of the imperishable; asya—of it; na kaśhchit—no one; kartum—to cause; arhati—is able