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अविनाशि तु तद्विद्धि येन सर्वमिदं ततम्।

विनाशमव्ययस्यास्य न कश्चित् कर्तुमर्हति।।2.17।।

Sanskrit Commentary By Sri Shankaracharya

।।2.17।। अविनाशि न विनष्टुं शीलं यस्येति। तु शब्दः असतो विशेषणार्थः। तत् विद्धि विजानीहि। किम् येन सर्वम् इदं जगत् ततं व्याप्तं सदाख्येन ब्रह्मणा साकाशम् आकाशेनेव घटादयः। विनाशम् अदर्शनम् अभावम्। अव्ययस्य न व्येति उपचयापचयौ न याति इति अव्ययं तस्य अव्ययस्य। नैतत् सदाख्यं ब्रह्म स्वेन रूपेण व्येति व्यभिचरति निरवयवत्वात् देहादिवत्। नाप्यात्मीयेन आत्मीयाभावात्।
यथा देवदत्तो धनहान्या व्येति न तु एवं ब्रह्म व्येति। अतः अव्ययस्य अस्य ब्रह्मणः विनाशं न कश्चित् कर्तुमर्हति न कश्चित् अत्मानं विनाशयितुं शक्नोति ईश्वरोऽपि। आत्मा हि ब्रह्म स्वात्मनि च क्रियाविरोधात्।।
किं पुनस्तदसत् यत्स्वात्मसत्तां व्यभिचरतीति उच्यते

English Translation Of Sri Shankaracharya's Sanskrit Commentary By Swami Gambirananda

2.17 Tu, but this word is used for distinguishing (reality) from unreality; tat viddhi, know That; to be avinasi, indestructible, by nature not subject to destruction; what? (that) yena, by which, by which Brahman called Reality; sarvam, all; idam, this, the Universe together with space; is tatam, pervaded, as pot etc. are pervaded by space. Na kascit, none; arhati, can; kartum, bring about; vinasam, the destruction, disappearance, nonexistence; asya, of this avyayasya, of the Immutable, that which does not undergo growth and depletion. By Its very nature this Brahman called Reality does not suffer mutation, because, unlike bodies etc., It has no limbs; nor (does It suffer mutation) by (loss of something) belonging to It, because It has nothing that is Its own. Brahman surely does not suffer loss like Devadatta suffering from loss of wealth. Therefore no one can bring about the destruction of this immutable Brahman. No one, not even God Himself, can destroy his own Self, because the Self is Brahman. Besides, action with regard to one's Self is self-contradictory. Which, again, is that 'unreal' that is said to change its own nature? This is being answered: