अन्तवन्त इमे देहा नित्यस्योक्ताः शरीरिणः।
अनाशिनोऽप्रमेयस्य तस्माद्युध्यस्व भारत।।2.18।।
।।2.18।। इस नाशरहित अप्रमेय नित्य देही आत्मा के ये सब शरीर नाशवान् कहे गये हैं। इसलिये हे भारत तुम युद्ध करो।।
The term deha meaning body is derived from the word dih meaning to increase and correspondingly those bodies having increase must also have decrease and therefore are of a perishable nature. The elements combine to form the body dictated by karma ato render service to the imperishable soul to enable the living entity to experience the positive and negative fruits of their actions. In the Brihad- aranyaka Upanisad it is stated: by accruring merit one becomes meritorious. A living entity is forced to accept a body only until all ones positive and negative karma is exhausted and then the physical body is no longer bound to exist in the physical plane. As for the soul it is indestructible, it is imperishable and it is inconceivable. As the aggregate of all facets of consciousness the soul is the subject and all individual facets of consciousness are the object. All pervading throughout the body of every living entity the soul as the cogniser is perceived by its unique distinction of being transcendental from the body. Nor can the soul be perceived as of a mutable nature as in the case of the senses. Thus by the fact of its all pervading nature it is verified that the soul is not something which can increase or decrease because of or due to aggregation. By reason of its all pervasiveness the factual reality of the souls eternality is apparent. As regarding the body because it is subject to decrease and increase, because it is for the felicitation of the embodied soul in the experiencing the results of karma, because it is of multiforms and because it is subject to decay it is destructible. So it can be clearly seen that because the body is of a perishable nature and because the soul is of an eternal nature neither of the two can be just reason for regret. Therefore the Supreme Lord instructs Arjuna to bear with fortitude the unavoidable sharp contact of piercing arrows upon him and upon others and thus going to battle as a matter of duty, without the desire for any results, prepare his way for immortality.