Srimad Bhagavad Gita -Ramanujacharya 30

Srimad Bhagavad Gita -Ramanujacharya

Chapter-2 Sankhya Yogaḥ

avināśi tu tad viddhi yena sarvam idaṁ tatam | vināśam avyayasyāsya na kaścit kartum arhati || 17 || 17. Know that to be indestructible by which all this [material universe] is pervaded. None can cause the destruction of that — The Immutable. Commentary Know that the jīva, in its essential nature is imperishable. The whole of insentient matter, which is different (from the jīva) is pervaded ie. penetrated by the jīva. Because of the extreme subtlety & pervasiveness of the jīva, it cannot be destroyed; for every substance other than the jīva is capable of being pervaded by the jīva because it is grosser than the jīva. Destructive agents like weapons, water, wind, fire etc., pervade the substances to be destroyed and disintegrate them. Even hammers and such other instruments generate air currents through violent contact with the objects and thereby destroy the objects. So, the essential nature of the Self being more subtle than anything else leads to the conclusion that it is imperishable.