Lord Krishna continues on with describing the characteristics of the soul – our existential reality. Krishna mentioned in BG 2.21 that the soul is inexhaustible. Here, Krishna elaborates on that point.

Weapons (śastrāṇi) cannot (na) break (chindanti) the soul (enaṁ); fire (pāvakaḥ) cannot (na) burn (dahati) it (enaṁ); water (āpo) cannot (na) moisten (kledayanty) and (ca) wind (mārutaḥ) cannot (na) wither (śoṣayati) it (enaṁ). (BG 2.23)

In general, the soul carries the following properties. This soul (ayam) cannot be broken (acchedyo); it (ayam) cannot be burned (adāhyo), moistened (akledyo), or withered (’śoṣya eva ca). It (ayaṁ) is eternal (nityaḥ), goes everywhere (sarva-gataḥ), unchangeable (sthāṇur), immovable (acalo), and everlasting (sanātanaḥ). (BG 2.24) There are some seemingly contradictory properties – the soul goes everywhere (sarva-gataḥ) and at the same time is immovable (acalo). By immovability, we can understand that the soul’s position in relation to the source of its existence does not change, while sarva-gataḥ implies the soul can travel to any nook and corner of creation.

It is said (ucyate) that the soul is unmanifest (avyakto ’yam), it is inconceivable (acintyo ’yam), and it is immutable (avikāryo ’yam). Therefore (tasmād), thus (evaṁ) knowing this (viditvainaṁ), Arjuna cannot (nā) afford (arhasi) to lament (anuśocitum). (BG 2.25)