|| 2.19 ||

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

ya enaṁ vetti hantāraṁ yaś cainaṁ manyate hatam ubhau tau na vijānīto nāyaṁ hanti na hanyate

yaḥ (anyone who) enam (this) vetti (knows) hantāram (the killer) yaḥ (anyone who) ca (also) enam (this) manyate (thinks) hatam (killed) ubhau (both) tau (they) na (never) vijānītaḥ (are in knowledge) na (never) ayam (this) hanti (kills) na (never) hanyate (is killed)

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.

Kṛṣṇa addresses the common misconception about death and agency. He says that anyone who thinks the soul is the slayer or that the soul is slain is in ignorance. Neither of them understands the truth, for the self neither kills nor is it ever killed. The soul is the passenger, and the body is the vehicle. If a car is crushed, the driver may still be alive. On the battlefield of Kurukṣetra, arrows will pierce flesh and chariots will be destroyed, but the essence of the person—the soul—remains untouched. The act of ‘killing’ applies only to the material covering. This verse clears Arjuna of the spiritual guilt of murder, provided he fights as a matter of duty without personal malice. It helps him understand that he is not actually taking a life, but merely participating in a physical transition that has already been ordained by the laws of nature.