B.G 2.19
ya ēnaṁ vētti hantāraṁ yaścainaṁ manyatē hatam। ubhau tau na vijānītō nāyaṁ hanti na hanyatē ॥19॥
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.
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॥
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”.
Gīta Tātparya 2.19
Jīva is not an independent agent. The above verse is not to show a person does not get killed, as it contradicts with later verse 11.34, which states - “kill those whom I have already killed”.
yaḥ ēnaṁ jīvaṁ vētti hantāraṁ svātantryēṇa। anyathā ‘mayā hatāṁstvaṁ jahi’ ityādivirōdhaḥ । cētanaṁ prati ya ēnamiti paramātmanōpi samam ॥19॥
One who thinks the person as a killer is ignorant, as he is attributing independent agency to a killer. Interpreting the verse to mean the person does not get killed contradicts the statement–“Kill those whom I have already killed [11.34]”. Ignorant people think that a person can be killed. They fail to understand that Jiva is similar to Paramatman and thus cannot be killed.