Matt 10:28 And fear not them which kill the body, but are not able to kill the soul: but rather fear him which is able to destroy both soul and body in hell.
First Vines states in regards to the word "a strengthened form of ollumi, signifies "to destroy utterly;" in Middle Voice, "to perish." Just so everyone is clear that means dead as in being killed.
In Matt 10:28 the context of the word destroy is governed by Kill.
HIS verbiage is clear in that HE is referring to utter destruction by killing.
I like Vines. His work was one of the first I owned. But to be honest he is not the go to; though he did alright in that instance. The BDAG states this in regards to the word and the verse. He says that it is "Of eternal death".
To cause or experience destruction
act. ruin, destroy
α. of pers. (Sir 10:3) Mk 1:24; Lk 4:34. W. ref. to eternal destruction μὴ ἐκεῖνον ἀπόλλυε do not bring about his ruin Ro 14:15. Esp. kill, put to death (Gen 20:4; Esth 9:6 v.l.; 1 Macc 2:37; Jos., C. Ap. 1, 122; Mel., P. 84, 635 [Ch.] τὸν ἐχθρόν σου) Hs 9, 26, 7. παιδίον Mt 2:13; Jesus 12:14; 27:20; Mk 3:6; 11:18; Lk 19:47; B 12:5; the wicked tenants κακοὺς κακῶς ἀ. (s. κακός 1a) he will put the evildoers to a miserable death Mt 21:41. τοὺς γεωργούς Mk 12:9; Lk 20:16; τ. φονεῖς Mt 22:7; τ. μὴ πιστεύσαντας those who did not believe Jd 5; πάντας Lk 17:27, 29. W. σῶσαι (like Chariton 2, 8, 1) Js 4:12; Hs 9, 23, 4. Of eternal death (Herm. Wr. 4, 7; Tat. 11:2 ἀπώλεσεν ἡμᾶς τὸ αὐτέξουσιον) ψυχὴν κ. σῶμα ἀ. ἐν γεέννῃ Mt 10:28; ψυχήν B 20:1; τ. ψυχάς Hs 9, 26, 3 (cp. Sir 20:22).