नैनं छिन्दन्ति शस्त्राणि नैनं दहति पावकः।
न चैनं क्लेदयन्त्यापो न शोषयति मारुतः।।2.23।।
।।2.23।। इस आत्मा को शस्त्र काट नहीं सकते और न अग्नि इसे जला सकती है जल इसे गीला नहीं कर सकता और वायु इसे सुखा नहीं सकती।।
In the normal course of events in the material existence although there is no destruction there may appear that some being is destroyed like in the case of Daksa losing his head due to the wrath of Siva. To avoid misinterpretations in this way the Supreme Lord mentions the fact that the soul can not be pierced in any way. Now begins the summation. As there is no means for the destruction of the Supreme Lord there is also no means of destruction for the immortal soul.