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Bhagavad Gita Chapter 2 Verse 20

भगवद् गीता अध्याय 2 श्लोक 20

न जायते म्रियते वा कदाचि
न्नायं भूत्वा भविता वा न भूयः।
अजो नित्यः शाश्वतोऽयं पुराणो
न हन्यते हन्यमाने शरीरे।।2.20।।

हिंदी अनुवाद - स्वामी तेजोमयानंद

।।2.20।। यह आत्मा किसी काल में भी न जन्मता है और न मरता है और न यह एक बार होकर फिर अभावरूप होने वाला है। यह आत्मा अजन्मा? नित्य? शाश्वत और पुरातन है? शरीर के नाश होने पर भी इसका नाश नहीं होता।।

Brahma Vaishnava Sampradaya - Commentary

Here to emphasise the authority of the Vedic scriptures the Supreme Lord Krishna uses the words na jayate meaning never takes birth. The knowledge of the Lord is not born nor does it cease to be in the literal sense of the words. In all situations, time and places as well as in all stages it is never subject to modification. Nor is the knowledge of the soul ever subject to destruction and this is fully established in the Vedic scriptures. How one may ask? Due to the attributes like ajah the unborn referring to the Supreme Lord, sasvatah means permanent signifying that He remains in His spiritual form of consciousness and bliss without any modification, puranam means that the eternal embodied soul acquires another pura or body. Thus it can be understood that the soul is not ever destroyed even when the physical body perishes. Now begins the summation. The living entity and the Supreme Lord are both irrevocably established as unborn, eternal and indestructible. The Supreme Lord possessing a spiritual body does not come into existence by being associated with the material manifestation; but is eternally existing independently. Death correctly comprehended is merely the separation of the embodied soul from the physical body leaving it lifeless. Since for the Supreme Lord there is never any destruction of His form, there cannot be any connection to death by Him. The eternal soul is also unborn and indestructible, otherwise creation could be considered simply a repetitive exercise going on and on absent of purpose. The eternal soul is also permanent but the eternal soul never exists independently; it has limited power, limited knowledge, incomplete in itself, dependent upon the transcendental energy of the Supreme Lord. In juxtaposition to that are the sublime attributes of the Supreme Lord who is omnipotent, omniscient and omnipresent. These are the natural attributes of the 2 there is no modifications to be found in them. Therefore the holy sages and rishi’s designated them both as sasvatah or permanent. Thus in the Visnu Purana because the living entity is embodied in countless bodies from the beginning of time it is known as puranah meaning ancient.