BG 2.17

That which pervades the entire body you should know to be indestructible. No one is able to destroy that imperishable soul.

2.17. And know That to be destructionsless, by Which all this (universe) is pervaded; no one is capable of causing destruction to this changeless One.

2.17 The Spirit, which pervades all that we see, is imperishable. Nothing can destroy the Spirit.

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:

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 one's Self is self-contradictory. Which, again, is that 'unreal' that is said to change its own nature? This is being answered:

2.17 Know That to be indestructible by which all this is pervaded. None can cause the destruction of This Immutable.

2.17 But know That to be indestructible by which all this is pervaded. None can bring about the destruction of this Immutable.