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Bhagavad Gita Chapter 2 Verse 19

भगवद् गीता अध्याय 2 श्लोक 19

य एनं वेत्ति हन्तारं यश्चैनं मन्यते हतम्।
उभौ तौ न विजानीतो नायं हन्ति न हन्यते।।2.19।।

हिंदी अनुवाद - स्वामी तेजोमयानंद

।।2.19।। जो इस आत्मा को मारने वाला समझता है और जो इसको मरा समझता है वे दोनों ही नहीं जानते हैं? क्योंकि यह आत्मा न मरता है और न मारा जाता है।।

Brahma Vaishnava Sampradaya - Commentary

In the minds of living entities identifying themselves only as their physical bodies, or as their species, planet, or country as the case may be; the declaration that one who thinks that one can be factually slain or one who thinks that one can factually slay are both deluded, poses bewilderment. What can be factually slain is the physical body but not the embodied soul. The living entity becomes alive only by the energising facility of the Supreme Lord by the activation of the soul. Thus the Supreme Lord is always to be worshipped and glorified. Now begins the summation. If the statement one who thinks the living entity is able to kill another living entity independently on their own would be considered then the statement of the Supreme Lord in chapter 11, verse 34 kill those whom have already been killed by Me would be contradictory. The word hantaram being applicable to the soul is applicable to the Supreme Lord as well.