B.G 2.19

य एनं वेत्ति हन्तारं यश्चैनं मन्यते हतम् । उभौ तौ न विजानीतो नायं हन्ति न हन्यते॥१९ ॥

ya ēnaṁ vētti hantāraṁ yaścainaṁ manyatē hatam। ubhau tau na vijānītō nāyaṁ hanti na hanyatē ॥19॥

[ya = He who; ēnaṁ = this way vētti = thinks; hantāraṁ = the killer; yaścainaṁ = and he who; manyatē = thinks; hatam = as killed;। ubhau = both; tau = they; na vijānītō = don't understand well; nāyaṁ 'nti = neither they get killed; na hanyatē = nor are they killed;]

He who thinks a person to be a killer, and he who thinks another person as killed - both of them are ignorant. He does not kill nor does the other get killed.

Gīta Bhāshya 2.19

The Lord is the real doer.

व्यवहारस्तु भ्रान्त इत्याह य एनम् इ ति। कुतः उक्तहेतुभ्यो नायं हन्ति न हन्यते। नहि प्रतिबिम्बस्य क्रिया। स हि बिम्बक्रिययैव क्रियावान्। ‘ध्यायतीव’ (बृ.उ.६.३.७) इति श्रुतेश्च ॥१९॥

vyavahārastu bhrānta ityāha ya ēnam i ti। kutaḥ uktahētubhyō nāyaṁ hanti na hanyatē। nahi pratibimbasya kriyā। sa hi bimbakriyayaiva kriyāvān। ‘dhyāyatīva' (br̥.u.6.3.7) iti śrutēśca ॥19॥

[vyavahārastu bhrānta ityāha = those who are disillusioned by material transactions argue; ya ēnamiti = "I am doing" kutaḥ? = why; uktahētubhyō nāyaṁ hanti na hanyatē = reason is stated as neither kills nor is killed; nahi pratibimbasya kriyā = Not possible for reflected image to intiate movement;। sa hi bimbakriyayaiva kriyāvān = Only when the original object moves, he moves; ‘dhyāyatīva' (br̥.u.6.3.7) iti śrutēśca = Hence there are vedic statements such as ‘dyayativa', "Lord makes Jīva to worship him; ]

Only those who are disillusioned by material transactions argue - "I am doing". 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 “dyayativa” i.e. “Lord makes Jiva worship”.