अच्छेद्योऽयमदाह्योऽयमक्लेद्योऽशोष्य एव च।
नित्यः सर्वगतः स्थाणुरचलोऽयं सनातनः।।2.24।।
It cannot be cut, It cannot be burnt, cannot be moistened, and surely cannot be dried up. It is eternal, omnipresent, stationary, unmoving and changeless.
In the previous verse, it is explained that embodied is partless. Since it is so, this embodied cannot be cut, burnt, moistened or dried.
The elements aakash, vayu, agni, jal, prithvi i.e. the panchbhootas, which are capable of destroying each other, are incapable of destroying this atman. Since this is so, this atman is nitya, eternal. By virtue of being eternal, it is omnipresent. Being omnipresent, it is stationary like a stump of tree. By virtue of being stationary, this atman is unmoving. Therefore, it is changeless. That is to say that it is not produced from any cause as a new stuff.
Objection: Bhagvan is saying same thing again and again. When Bhagvan said that atman is nitya, eternal and avikriya, changeless in Gita 2.20, न जायते म्रियते वा, then everything else which is said about atman is mere repetition of the meaning of 2.20. Sometimes it is the repetition of words and sometimes, of the meaning.
Answer: That is true. But this atman is difficult to comprehend. Therefore, Bhagvan raises the same topic again and again. He discusses the same object, atman, in different words. He does so with a view that the worldly people may get liberated from the cycle of samsara (birth-death) by comprehending this unmanifest truth atman though their intellect.
Moreover, (in next shloka).