The deathless state which stands in contrast to the mortality of man, and which the “mortal” will “put on” when “changed” (1 Cor. 15:53-54). God only has in Himself immortality, being the fountain and source of life for all things (1 Tim. 6:16). In Romans 2:7 and 2 Timothy 1:10 the word is (ἀφθαρσία, not “immortality,” but “incorruption.”
The immortality of the soul is plainly revealed in scripture. God breathed into Adam’s nostrils the breath of life, and he became a living soul (Gen. 2:7), which is quite different from anything said of a mere animal. The Lord, when showing the Sadducees that God is not the God of the dead, but of the living, added “for all live unto [or ‘for’] him” (Luke 20:38), though as to the body they may have died.