BG Chap 13 - The seer of truth
One who sees the indestructible Paramātmā situated equally in all destructible bodies actually sees. He is an actual jñānī. The Lord is situated impartially in all jīvas having bodies either moving or non-moving (like trees). The Supreme Lord never undergoes destruction but the jīvas experience destruction in the form of dissolution of their bodies. A person who sees this way actually sees. Thus he distinguishes that Supreme Lord, who is indestructible and impartial, from the jīvas who are combined with prakṛti and are subject to various destructions.