That which pervades the entire body you should know to be indestructible. No one is able to destroy that imperishable soul.
Author Name:-Sri Ramanuja
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 thereby 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:
Author Name:-Sri Adi Shankaracharya
Sri Adi Shankaracharya
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:
Author Name:-Sri Madhvacharya
In how many ways is this to be understood? Endlessly, not limited by space, eternal, indestructible. It can not be destroyed by curses or magic and while being unable to be destroyed is also immutable.
Now begins the summation.
Thus it is stated in the Maha Varaha Purana:
Even though the soul within the physical body of every living entity is eternal and even though in all respects the use of the word tu confirms that eternity refers only to Lord Krishna alone, the temporal transmigration of bodies, feeling pain, incompleteness, these four attributes of destruction are never spoken as referring to Lord Krishna. However in relation to all other things there surely is a result in loss.
Thus is stated in the Parama Sruti:
Attributes are threefold: relating to time, relating to place and to being complete in themselves. All these attributes are residing fully only in the Supreme Lord Krishna exclusively.