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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 रामसुख दास जी ( भगवद् गीता 2.20)

।।2.20।।यह शरीरी न कभी जन्मता है और न मरता है। यह उत्पन्न होकर फिर होनेवाला नहीं है। यह जन्मरहित नित्यनिरन्तर रहनेवाला शाश्वत और पुराण (अनादि) है। शरीरके मारे जानेपर भी यह नहीं मारा जाता।

Shri Vaishnava Sampradaya - Commentary

For the reasons previously described, characteristics which are natural to all living entities such as birth, ageing and death do not pertain to or have any influence on the indestructible soul as it has no modification due to its eternal nature. The bodily experience has no affect on the eternal soul thus it is spoken of as it is not born nor does it die. It cannot be proven that having been before a kalpa the soul is not going to exist after a kalpa. Such births and deaths at the beginning and end of every kalpa are told by the Agamas in the Vedic scriptures as replacing each Brahma who manages and directs the functioning and maintenance of creation in one singular universe in the infinite celestial firmament. But this reference pertains only to the physical body and does not affect the eternal soul. The imperishable soul which pervades the physical body of all living entities is aja or unborn and thus it is known to be eternal and constant only changing its external embodied form. The two characteristics of eternality and constancy denote that like the material substratum known as prakriti even the most subtle and infinitesimal modifications in the stage preceding manifestation has no ability in any way to affect the eternal soul. The word purana means ancient. Etymologically it stems from purapi navah meaning old yet new illustrating that the eternal soul although ancient is experienced with every birth as ever new. Thus it has been clarified that the physical body only perishes but never can the eternal soul perish.