In this verse, Lord Krishna gives a deep understanding of the eternal nature of the soul. He assures Arjuna, a descendant of Bharata, that the individual soul, or  embodied self, is eternal and indestructible. The soul is eternal, it can never be killed or destroyed.  
 Lord Krishna's teaching emphasizes the difference between the physical body and the eternal soul residing in it. The body is temporary, subject to birth and death, but the soul is eternal and beyond  mortality. Reminding Arjuna of the eternal nature of the soul, Lord Krishna consoles him and advises him not to grieve over any being. He encourages Arjuna to rise above attachment to temporary physical forms and recognize the permanent nature of the soul. 

---

---

  This verse has a deep meaning because it deals with the basic fear of death and loss. Lord Krishna assures Arjuna and all of us that the true self, the eternal soul, cannot be damaged or destroyed. This understanding frees us from the fear and sadness associated with the temporary nature of the physical world. 

---

 Furthermore, this teaching encourages us to view all beings from the perspective of the eternal soul. It reminds us that behind the diversity of physical forms is the unity of consciousness. This understanding fosters compassion, empathy and a sense of oneness with all living beings. 

 Realizing the eternal nature of the soul, we can calmly approach life's challenges and losses. We can accept the impermanence of the physical body and focus on fostering our spiritual growth and understanding our true nature.  
This verse invites us to contemplate the profound reality of the eternal soul and encourages us to shift our focus from the temporal to the eternal. It reminds us that we are spiritual beings having a human experience and encourages us to live with  deep  purpose, love and detachment.