Bhagavad Gita Chapter 2 Sloka 17 (2.17)

ಅವಿನಾಶಿ ತು ತದ್ ವಿದ್ಧಿಯೇನ ಸರ್ವಮಿದಂ ತತಮ್ ।
ವಿನಾಶಮವ್ಯಯಸ್ಯಾಸ್ಯ ನ ಕಶ್ಚಿತ್ ಕರ್ತುಮರ್ಹತಿ ॥೧೭॥
avināśi tu tad viddhiyena sarvamidaṃ tatam |
vināśamavyayasyāsya na kaścit kartumarhati ||17||
Gist of the sloka:
That which has enveloped this entire universe, is ceaseless. One who is ceaseless is not easily approachable.
Explanation:
One which is present everywhere in the universe has no destruction anytime. There is sub universe [akshara] which made of letters [& sounds] starting from letter “Aa” till “sha”. Covering all the 51 letters of Sanskrit. All sounds, words in the entire universe is made from using these letters. Akshara is again is non-destructible.
The Vedas made of akshara, which is glorifying the Lord is also non-destructible.
Therefore Bhagawan [Lord Krishna], prakruthi [akshara], Vedas along with the individual soul are non-destructible.
Bhagawan has 4 characteristics. They are -;
1. non-destruction of Swaroopa [unique characteristics which are complete, infinite and without blemish],
2. non-destruction of body [His body itself is made of pure complete knowledge],
3. no blemish of grief or sadness
4. incompleteness in any form or manner
He is never encounters destruction or blemish with time, country, qualities or character. He is present at all points of the universe at all times and hence known as ‘anantha’.