Just like the "sun-rays" exist simultaneously with the "sun-disc," similarly, the jiva-souls have existed eternally like Krsna has.

Krsna NEVER created the jiva-souls (marginal living entities), the jiva-souls have existed for "infinity," just like Krsna has, both are beginningless and endless and were NEVER created although, the jiva-soul's existence fully depends on Krsna the Supreme Personality of Godhead and cause of all causes.

The jiva-soul's original home is the Vaikuntha planets, or Goloka-Vrindavana, and NOT the temporary decaying material world of repeated birth and death.

The jiva-souls are eternal spiritual living PERSONS as a spiritual body, they are NOT the temporary material bodily vessel they possess in the material world in the cycle of birth and death. 

The jiva-souls can never be destroyed, terminated in any way or extinguished. The jiva-souls are indestructible.

Bhagavad Gita As It Is - “Never was there a time when I did not exist, nor you, nor all these kings; nor in the future shall any of us cease to be.” (BG, Ch 2 text 12, 1983 edition)

Bhagavad Gita As It Is - “As the embodied soul continuously passes, in this body, from boyhood to youth to old age, the soul similarly passes into another body at death. A sober person is not bewildered by such a change." (BG, Ch 2 text 13, 1983 edition)

Bhagavad Gita As It Is - “That which pervades the entire body you should know to be indestructible. No one is able to destroy that imperishable soul." (BG, Ch 2 text 17, 1983 edition)

Bhagavad Gita As It Is - "For the soul there is neither birth nor death at any time. He has not come into being, does not come into being, and will not come into being. He is unborn, eternal, ever-existing and primeval. He is not slain when the body is slain." (BG, Ch 2 text 20 "corrected" 1983 edition)

Bhagavad Gita As It Is - "O Pārtha, how can a person who knows that the soul is indestructible, eternal, unborn and immutable kill anyone or cause anyone to kill?" (BG, Ch 2 text 21, 1983 edition)

Bhagavad Gita As It Is - "As a person puts on new garments, giving up old ones, the soul similarly accepts new material bodies, giving up the old and useless ones." (BG, Ch 2 text 22, 1983 edition)

Bhagavad Gita As It Is - "The soul can never be cut to pieces by any weapon, nor burned by fire, nor moistened by water, nor withered by the wind." (BG, Ch 2 text 23, 1983 edition)

Bhagavad Gita As It Is - "This individual soul is unbreakable and insoluble, and can be neither burned nor dried. He is everlasting, present everywhere, unchangeable, immovable and eternally the same." (BG, Ch 2 text 24, 1983 edition)

Bhagavad Gita As It Is - "It is said that the soul is invisible, inconceivable and immutable. Knowing this, you should not grieve for the material body." (BG, Ch 2 text 25, 1983 edition)

Bhagavad Gita As It Is - "One who has taken his birth is sure to die, and after death one is sure to take birth again. Therefore, in the unavoidable discharge of your duty, you should not lament."  (BG, Ch 2 text 27, 1983 edition)

Bhagavad Gita As It Is - "Some look on the soul as amazing, some describe him as amazing, and some hear of him as amazing, while others, even after hearing about him, cannot understand him at all." (BG, Ch 2 text 29, 1983 edition)

Bhagavad Gita As It Is - "O descendant of Bharata, he who dwells in the material body can never be slain. Therefore, you need not grieve for any living being." (BG, Ch 2 text 30, 1983 edition)

Srila Prabhupada – "There are no new souls, new and old are due to this material body, but the jiva-soul is never born and never dies, so if there is no birth, how can there be new souls?" (Letter to Jagadisa dasa, 7/9/1970)

The jiva-souls (marginal living entities) are indestructible spiritual PERSONS who are on an endless journey, they can never be destroyed, terminated or extinguished.××.