'Imperishable' (avināśi) means that whose nature is not to perish; the word 'tu', 'but', sets it apart from the unreal. Know it. Know what? That by which all this world is pervaded, spread through, by what is named Being, by Brahman, as pots and the rest are pervaded together with space, by space. No one can work the destruction, the vanishing, of this imperishable thing. 'Imperishable' (avyaya) means what undergoes neither increase nor decrease. This Brahman named Being does not perish by its own form, being partless, unlike the body; nor does it perish by anything of its own, since it has nothing of its own; as Devadatta perishes by the loss of his wealth, Brahman does not so perish. Therefore no one can work the destruction of this imperishable Brahman; no one can destroy the Self, not even the Lord, for the Self is Brahman, and an action upon one's own Self is a contradiction. What then is that unreal thing which strays from its own existence?
Contemporary English rendering of the Sanskrit bhāṣya, pending scholar review.