It cannot be cut; it cannot be burnt; it cannot be wetted and it cannot be dried, it is eternal, all pervading, stable, immovable and primeval.
Purport
Bhagvan Shri Krishna further explained the characteristics of soul. The soul never manifest, and can never be conceived by mind. It remains unaffected by the passage of time. Knowing that soul is eternal , a wise person hence should never grieve for the physical process of birth and death.