B.G 2.19
य एनं वेत्ति हन्तारं यश्चैनं मन्यते हतम् । उभौ तौ न विजानीतो नायं हन्ति न हन्यते॥१९ ॥
The one who believes this (being) to be a slayer and the one who thinks it can be slain are both ignorant. This (being) kills not, nor is it killed.
Gīta Bhāshya 2.19
Only those who are disillusioned think individuals act. The Lord is the real doer.
व्यवहारस्तु भ्रान्त इत्याह "य एनम्" इति। कुतः उक्तहेतुभ्यो "नायं हन्ति न हन्यते"। नहि प्रतिबिम्बस्य क्रिया। स हि बिम्बक्रिययैव क्रियावान्। 'ध्यायतीव' (बृ.उ.६.३.७) इति श्रुतेश्च ॥१९॥
Only those who are disillusioned by material transactions argue 'ya enaṃ', i.e. believe the being to be the doer. Why? The reason is stated, 'neither kills nor is killed'. Reflected images can't initiate action. Only when the original object moves, he moves. Hence, there are Vedic statements such as 'dhyāyatīva' i.e. 'Lord makes Jiva worship' (Bṛ.U.6.3.7).
Gīta Tātparya 2.19
The living being is not an independent agent, and thinking so will contradict later verse 11.34, which states - 'kill those whom I have already killed'. Also, as the living being is qualitatively similar to the Supreme Ātmān, it lacks the capacity to die.
यः एनं जीवं वेत्ति हन्तारं स्वातन्त्र्येण। अन्यथा 'मया हतांस्त्वं जहि' (११-३४) इत्यादिविरोधः । चेतनं प्रति य एनमिति परमात्मनोपि समम् ॥१९॥
The one who perceives this living being as an independent killer contradicts the statement 'you conquer those killed by me' (11-34). The living being is also similar to the Supreme Ātmān, (hence cannot be killed).
