Thus in the course of teaching in brief the incomprehensibility of the eternal soul, the explanation of why one has no need for lamentation of the physical body is being concluded. The embodied self, meaning the eternal soul is quite clear.

How is the living entity indestructible? By the auspices of the Supreme Lord Krishna, of whom which a portion is residing within every living entity as the eternal soul for the protection of every living entity. This is why the living entity is know to be indestructible not due to any strengths of their own. Physical elements, actions and time are the attributes of all living entities which exist and cease to exist solely by the grace of the Supreme Lord.

Now begins the summation.

In the Padma Purana it is stated:

Establishing Himself within the heart of every living entity the Supreme Lord protects each and every living entity eternally. Permanent objects like the immortal soul are protected eternally and impermanent objects such as the physical body are protected temporarily. In His manifested form or in His unmanifest form, appearing or not appearing, throughout the material existence the Supreme Lord Krishna maintains and sustains all living entities for their highest good.

The eternal soul embodied within the physical body regardless whether it is a human earthly body or the physical bodies possessed by the demigods in the heavenly spheres; the immortal soul is eternally invulnerable even though the body perishes. Hence understanding this principle as fundamental whatever diversity and varieagatedness in the forms of bodies born from the womb of a female who was also conceived in the womb of a female that exists from the demigods down through the human species as well as to the animal species and the fish species and even including the immovable plants and trees it should be clearly understood that equanimity prevails regarding the essential nature of the immortal soul abiding therein whatever the bodily form and is eternal. Whereas the physical body is transient. So Arjuna is being instructed that factually according to this proper understanding regarding all living entities, he has no basis to lament for any being.

By the distinctive singular use of the soul being embodied in this verse it is clear that Arjuna is not under illusion that all souls are one. So Lord Krishna speaks of the soul within the body of a every living entity indicating different bodies for different species all being receptacles of enjoyment in variegated ways. But due to the reality that all souls are immortal it does not behove Arjuna to lament as the soul is always entering into various external forms until liberation has been achieved.