B.G 2.19
ya enaṃ vetti hantāraṃ yaścainaṃ manyate hatam । ubhau tau na vijānīto nāyaṃ hanti na hanyate॥19॥
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.
vyavahārastu bhrānta ityāha "ya enam" iti। kutaḥ uktahetubhyo "nāyaṃ hanti na hanyate"। nahi pratibimbasya kriyā। sa hi bimbakriyayāiva kriyāvān। 'dhyāyatīva' (bṛ.u.6.3.7) iti śruteśca ॥19॥
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.
yaḥ enaṃ jīvaṃ vetti hantāraṃ svātantryeṇa। anyathā 'mayā hatāṃstvaṃ jahi' (11-34) ityādivirodhaḥ । cetanaṃ prati ya enamiti paramātmanopi samam ॥19॥
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).
