1.2.19

हन्ता चेन्मन्यते हन्तुं हतश्चेन्मन्यते हतम्। उभौ तौ न विजानीतः नायं हन्ति न हन्यते ॥१९॥

hantā cen manyate hantuṁ hataś cen manyate hatam । ubhau tau na vijānītaḥ nāyaṁ hanti na hanyate ॥19॥

[हन्ता (hantā) - the slayer; चेत् (cet) - if; मन्यते (manyate) - thinks; हन्तुम् (hantum) - to slay; हतः (hataḥ) - the slain; चेत् (cet) - if; मन्यते (manyate) - thinks; हतम् (hatam) - to be slain; उभौ (ubhau) - both; तौ (tau) - they; न (na) - not; विजानीतः (vijānītaḥ) - understand; न (na) - not; अयम् (ayam) - this (being); हन्ति (hanti) - kills; न (na) - not; हन्यते (hanyate) - is killed;]

If the slayer thinks “I slay,” and the slain thinks “I am slain,” both do not understand. This being neither kills nor is killed.

Bhāṣya 1.2.19

The living being by its nature has no death.

जीवस्यापि स्वतो मरणाभावात् उभौ तौ न विजानीतः।

jīvasyāpi svato maraṇābhāvāt ubhau tau na vijānītaḥ ।

[जीवस्य (jīvasya) - of the living being; अपि (api) - even; स्वतः (svataḥ) - by its nature; मरण-अभावात् (maraṇa-abhāvāt) - due to absence of death; उभौ (ubhau) - both; तौ (tau) - they; न (na) - not; विजानीतः (vijānītaḥ) - understand;]

Both of them do not understand because the living being by its nature has the absence of death.