Explanation
Our intellect will find it hard to understand the everlasting essence (soul) since it is abstract. This is totally natural, because the intellect cannot fully grasp the everlasting essence. However, negation can help us get near to it. Similarly, the eternal essence is expressed here by negation, implying that it cannot be cut, wetted, or dried, among other things.
Material devices can detect consciousness, which is a sign of the soul, but no material thing can contact the soul itself. This is because the soul is divine and hence exists outside of the interactions of physical objects.
Verse & What we can learn
Soul cannot be destroyed by anything or in anyway and it stays unaffected.
In the next verse, we will see Lord Krishna elaborating more on the nature of the soul.
Let’s learn to live with “The Gita” via Meditation Affinity…