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अच्छेद्योऽयमदाह्योऽयमक्लेद्योऽशोष्य एव च |
नित्य: सर्वगत: स्थाणुरचलोऽयं सनातन: || 24||
The soul is indestructible, the soul is incombustible. It can neither be dampened nor dried. The soul is everlasting, all-pervading, unmodifiable, immovable, and eternally the same.
This shloka basically repeats the wisdom that is mentioned in the previous shloka. The enlightening wisdom is repeated over here: Our real identity is eternal and can not be destroyed i.e. that divine soul that resides within us is eternal, unbreakable, unalterable, and immutable.
All the characteristics of the soul highlight one and only one point that Bhagwan Shri Krishna is making: To Convince Arjuna to let go of all of the previously held false notions about the individual's true identity. To uplift Arjuna from the ‘Moha’ created by ‘Maya.’ To inspired Arjuna to perform his righteous duty of fighting the war and restore the Dharma on this earth.
The soul that resides within us is incombustible, insoluble, and unwitherable. The soul is eternal and unchangeable.