अच्छेद्योऽयमदाह्योऽयमक्लेद्योऽशोष्य एव च।
नित्यः सर्वगतः स्थाणुरचलोऽयं सनातनः।।2.24।।
।।2.24।। क्योंकि यह आत्मा अच्छेद्य (काटी नहीं जा सकती)? अदाह्य (जलाई नहीं जा सकती)? अक्लेद्य (गीली नहीं हो सकती ) और अशोष्य (सुखाई नहीं जा सकती) है यह नित्य? सर्वगत? स्थाणु (स्थिर)? अचल और सनातन है।।
Weapons are powerless to inflict any injury by cutting or piercing, fire is powerless to burn, water is powerless to wet and air is powerless to dry the eternal soul. The soul having the propensity of pervading everything being capable by its nature of interpenetrating all substances. It is subtler than any substance and no substance can penetrate it. The effects of cutting, burning, soaking, drying and others which takes place by weapons, fire, water, air and the rest penetrate the object which is the focus of their direction; but due to its impregnable nature the soul is uninfluenced being beyond the scope of the material substratum. Hence the eternal soul is unchangeable, immovable and everlasting.