नैनं छिन्दन्ति शस्त्राणि नैनं दहति पावकः।
न चैनं क्लेदयन्त्यापो न शोषयति मारुतः।।2.23।।
।।2.23।।शस्त्र इस शरीरीको काट नहीं सकते अग्नि इसको जला नहीं सकती जल इसको गीला नहीं कर सकता और वायु इसको सुखा नहीं सकती।
The imperishable nature of the eternal soul is being explicitly proven by showing the impossibility of any means to slay it by these examples in answer to the previous statement of how can the eternal soul be slain in any way?
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.
There is no commentary for this verse.
It could be interjected that just as in a burning house the occupants of the house are burned along with it, so also in the case of the soul if the physical body is burnt or cut might not the soul be burnt or cut as well. To annihilate this misconception the Supreme Lord Krishna expains that never can the soul be cut by weapons, never can the soul be burned by fire, never can the soul be moistened by water and never can the soul be withered by air. Although only one use of the word na meaning never would have been sufficient to establish the premise of utter futility in trying to destroy the soul, it is used four times to strengthen the empasis insuring there is not even the slightest vestige of doubt.