Everything in the temporary material creation (25% of the Spiritual Sky) experience the passing of time (past, present and future) and is always subject to the cycle of annihilation and renewal.

Only the spiritual world's of the Vaikuntha planets and Goloka Vrindavana (75% of the Spiritual Sky) are not effected by impermanence or the passing of time (past, present and future). 

This is because in the spiritual world only "the eternal presence of Krsna's pastimes exists there. That is why there is no birth, disease, old age, death or decay  in the spiritual world because there in no concept of time which means everything there is ever fresh.

The individual jiva-souls in the spiritual world never experience the decomposition or decay of the temporary material world which takes up 25% of the Spiritual Sky.

The eternal individual jiva-souls are beginningless and endless meaning they were never created, the jiva-souls are just as old as Krsna is as Chapter Two of Bhagavad Gita As It Is explains-

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)

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)

Bhagavad Gita As It Is - “O son of Kuntī, the nonpermanent appearance of happiness and distress, and their disappearance in due course, are like the appearance and disappearance of winter and summer seasons. They arise from sense perception, O scion of Bharata, and one must learn to tolerate them without being disturbed." (BG, Ch 2 text 14)

Bhagavad Gita As It Is - "O best among men [Arjuna], the person who is not disturbed by happiness and distress and is steady in both is certainly eligible for liberation." (BG, Ch 2 text 15)

Bhagavad Gita As It Is - "Those who are seers of the truth have concluded that of the nonexistent [the material body] there is no endurance and of the eternal [the soul] there is no change. This they have concluded by studying the nature of both." (BG, Ch 2 text 16)

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)

Bhagavad Gita As It Is - "The material body of the indestructible, immeasurable and eternal living entity is sure to come to an end; therefore, fight, O descendant of Bharata." (BG, Ch 2 text 18)

Bhagavad Gita As It Is - "Neither he who thinks the living entity the slayer nor he who thinks it slain is in knowledge, for the self slays not nor is slain." (BG, Ch 2 text 19)

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)

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)

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)

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)

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

Bhagavad Gita As It Is - "If, however, you think that the soul [or the symptoms of life] is always born and dies forever, you still have no reason to lament, O mighty armed." (BG, Ch 2 text 26)

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)

Bhagavad Gita As It Is - "All created beings are unmanifest in their beginning, manifest in their interim state, and unmanifest again when annihilated. So what need is there for lamentation?" (BG, Ch 2 text 28)

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)

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)

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 9th July 1970).