Bhagavad Gītā · Chapter 2 · Sāṅkhya Yoga
य एनं वेत्ति हन्तारं यश्चैनं मन्यते हतम्
उभौ तौ न विजानीतो नायं हन्ति न हन्यते
॥ २.१९ ॥
ya enaṃ vetti hantāraṃ yaścainaṃ manyate hatam|
ubhau tau na vijānīto nāyaṃ hanti na hanyate||
Word meanings
यः = he who
एनम् = this (the imperishable self)
हन्तारम् = as slayer
वेत्ति = thinks
च = and
यः = he who
एनम् = this
हतम् = slain
मन्यते = thinks
तौ = both of them
उभौ = both
न = not
विजानीतः = know
अयम् = this (self)
न = nor
हन्ति = kills
न = nor
हन्यते = is killed
Translation
Annie Besant · Theosophical · Public domain
He who regardeth this as a slayer, and he who thinketh he is slain, both of them are ignorant. He slayeth not, nor is he slain.
Commentary
The commentators seated around this verse

Rāmānuja · Viśiṣṭādvaita
English
Madhvācārya · Dvaita
Madhva BhāṣyaSanskritEnglish“व्यवहारस्तु भान्तः इत्याह – य एनम् इति | कुतः ऋ उक्तहेतुभ्यो नायं हति न हन्यते | न प्रतिविम्बस्य क्रिया | स हि विम्बक्रियैव क्रियावान् | ध्यायतीव इति श्रुतेश्च ||” – In normal empirical world life appears is delusion, thus says Sri Krishna. How? As said above neither he kills nor is he killed. It could not be the action of the reflection - प्रतिविम्ब. He (Jiva) becomes creative only with the energizing activity of the Creator. The scriptures also say ध्यायतीव - being energized by the Lord.

Madhvācārya · Dvaita
Gītā Tātparya NirṇayaSanskritEnglish“य एनं जीवं वेत्ति हन्तारं स्वातन्त्र्येण | अन्यथा – मया हतास्त्वं जहि इत्यादिविरोधः | चेतनं प्रति य एनम् इति परमात्मनोऽपि समम् ||” – If He who thinks him (the Jiva) to be a killer independently, (is the correct reading), then (the declaration by the Lord) ‘kill those whom I have already killed’ (XI.34) will be contradictory. Even as the word हन्तारम् is applicable to the Consciousness (Jiva), even so it is also applicable to the Lord also.

Jñāneśvar · Vārkarī
EnglishOn verses 2.18–2.21
18 "These perishable bodies are said to belong to that eternal body-owner, the indestructible one that passes comprehension. Therefore, do fight, O Scion of Bharata. 19 "He who understands him as the slayer, and he who deems him as the slain: both these do not truly know. This one slays not, nor is slain. 20 "He is not born, nor does he at any time die: nor, having once 'been', is he once again not going to 'be.' Unborn, eternal, everlasting and primeval is he: he is not destroyed when the body comes to be destroyed." 21 "Who-so realises him as the indestructible, eternal, unborn, and immutable: how and whom can such a person, O son of Pṛthā, cause to be slain, or slay?" (136)
Everything that has taken a body-form and shape is naturally perishable and therefore you should face fighting. With your self-conceit fastened on the body and fixing your erroneous gaze on the body, you are the slave of the belief that you are the slayer while the Kauravas are the slain. You do not realise the essential truth. Were you to consider carefully (you will realise) that neither you are the slayer, nor they the slain. Just as in a dream you feel the dream all real, but when you awake and look out, you find nothing; in the same way being the victim of delusion and Māyā you are enmeshed in this error for nothing. Just see that striking at the shadow with a weapon does not cause hurt to the body; or that the disappearance of the Sun's reflection from an overturned pitcher full of water does not make the Sun himself to disappear along with the reflection, or that the interior of any finite thing gives form to infinite space, but merges into general space (Ākāsh-Sky) as soon as the finite thing tumbles down; even so although the body gets destroyed is the soul indestructible and therefore, O Arjuna, be not under any illusion like that.
Swami Ramsukhdas · Modern
English'Ya enaṁ vetti hantāraṁ'— One who considers the soul as slayer is ignorant because the soul does not act. But by identifying with the body, it accepts itself as a doer. As an artisan, however clever he may be, cannot work without tools, similarly, the soul without body cannot do anything. Therefore, the Lord, in the thirteenth chapter, declares, that he who sees that all actions are performed by prakṛti (nature) alone, realizes the self, as non-doer (13/29). It means, that the self is not a doer. But, by identifying itself with body it assumes itself to be the doer of actions, performed by the body. If a man, does not identify himself with the body, he is not at all, a doer, of any activity.
'Yaścainaṁ manyate hatam'—One who holds the soul as slain, is also ignorant. As the soul is never the slayer, so it is
never killed, because the soul, always remains unaffected and unchanged. Only the perishable and changeable, can be slain. How could the imperishable and unchangeable, be slain?
'Ubhau tau na vijānito nāyaṁ hanti na hanyate'—Both of these, who holds the soul as slayer, and he, who considers it as slain, are ignorant. A question arises, whether he, who holds the soul as slayer, as well as slain, is not ignorant. The answer is, that he is also ignorant, because the soul is neither a destroyer, nor can it be destroyed. It is always the same, without any change. Therefore, one should not grieve.
The soul, has been described, neither as a slayer nor as slain, because it was in the context of war, before Arjuna. But, actually the soul, is free from all actions and modifications.
**Appendix**—This Śarīrī (the possessor of the body) neither slays anyone nor is slain by anyone—it means that it is neither a doer of an action nor is an object of action nor is affected in anyway. Those, who, like the body, hold the Śarīrī as the slayer and as the slain, indeed don't attach importance to the discrimination between the body and the self but attach importance to indiscrimination.
*Link:—In the next verse the Lord explains how this soul is immortal.*

Ādi Śaṅkarācārya · Advaita
Sanskritय एनं प्रकृतं देहिनं वेत्ति विजानाति हन्तारं हननक्रियायाः कर्तारं यश्च एनं अन्यो मन्यते हतं देहहननेन ``हतः अहम्'' इति हननक्रियायाः कर्मभूतम्, तौ उभौ न विजानीतः न ज्ञातवन्तौ अविवेकेन आत्मानम् । ``हन्ता अहम्'' ``हतः अस्ति अहम्'' इति देहहननेन आत्मानमहं प्रत्ययविषयं यौ विजानीतः तौ आत्मस्वरूपानभिज्ञौ इत्यर्थः यस्मात् न अयं आत्मा हन्ति न हननक्रियायाः कर्ता भवति, न च हन्यते न च कर्म भवतीत्यर्थः, अविक्रियत्वात् ॥ कथमविक्रय आत्मेति द्वितीयो मन्त्रः --

Ādi Śaṅkarācārya · Advaita
Hindiगीताशास्त्र संसारके कारणरूप शोक-मोह आदिको निवृत्त करनेवाला है, प्रवर्तक नहीं है। इस अर्थकी साक्षिभूत दो ऋचाओंको भगवान् उद्धृत करते हैं।
जो तू मानता है कि 'मेरे द्वारा युद्धमें भीष्मादि मारे जायेंगे, मैं ही उनका मारनेवाला हूँ'—यह तेरी बुद्धि (भावना) सर्वथा मिथ्या है। कैसे?—
जिसका वर्णन ऊपरसे आ रहा है, इस आत्माको जो मारनेवाला समझता है अर्थात् हननक्रियाका कर्ता मानता है और जो दूसरा (कोई) इस आत्माको देहके नाशसे 'मैं नष्ट हो गया'—ऐसे नष्ट हुआ मानता है—अर्थात् हननक्रियाका कर्म मानता है।
वे दोनों ही अहंप्रत्ययके विषयभूत आत्माको अविवेकके कारण नहीं जानते।
अभिप्राय यह कि जो शरीरके मरनेसे 'आत्माको मैं मारनेवाला हूँ'—'मैं मारा गया हूँ'—इस प्रकार जानते हैं वे दोनों ही आत्मस्वरूपसे अनभिज्ञ हैं।
क्योंकि यह आत्मा विकाररहित होनेके कारण न तो किसीको मारता है और न मारा जाता है अर्थात् न तो हननक्रियाका कर्ता होता है और न कर्म होता है

Jñāneśvar · Vārkarī
Marathiतूं धरूनि देहाभिमानातें । दिठी सूनि या शरीरातें । मी मारिता हे मरते । म्हणत आहासी ॥ १३७ ॥
तरी अर्जुना तूं हें नेणसी । जरी तत्वता विचारिसी । तरी वधिता तूं नव्हेसी । हे वध्य नव्हती ॥ १३८ ॥

Jñāneśvar · Vārkarī
Hindi(2.137) तुम देहाभिमान रखकर और शरीर की ओर दृष्टि देकर कहते हो कि मैं मारक और ये मरनेहारे हैं।
(2.138) परन्तु हे अर्जुन! तुम ने तत्व नहीं जाता। यदि यथार्थतः विचारोगे तो तुम वध करनेहारे नहीं और वे वध्य भी नहीं हैं।
न जायते म्रियते वा कदाचि. नायं भूत्वा भविता वा न भूयः।

Sri Udiya Baba · Modern
Hindiभावार्थ— जो इस आत्मा को मारने वाला जानता है और जो इसे मारा जाने वाला जानता है, वे दोनों नहीं जानते, क्योंकि यह न मारता है और न मारा जाता है।
व्याख्या—
प्रश्न— आत्मा न मारता है न मारा जाता है—ऐसा क्यों है?
उत्तर— क्योंकि वह अकर्ता अभोक्ता और अविकारी है।
Swami Ramsukhdas · Modern
Hindi'य एनं* वेत्ति हन्तारम्'—जो इस कारण कि शरीरमें कर्तापन नहीं है। जैसे कोई भी कारीगर शरीरकी मारनेवाला मानता है; वह ठीक नहीं जानता। कैसा ही चतुर क्यों न हो, पर किसी औजारके बिना वह
* यहाँ 'एनम्' पद अन्वादेशमें आया है। जिसका पहले वर्णन हो चुका है, उसको दुबारा कहना 'अन्वादेश' कहलाता है। पहले सत्रहवें श्लोकमें एक विषयको लेकर जिसका 'अस्य' पदसे वर्णन हुआ है, अब यहाँ दूसरे विषयको लेकर उसी तत्त्वको दुबारा कह रहे हैं। इसलिये यहाँ 'एनम्' पदका प्रयोग किया गया है।
कार्य नहीं कर सकता, ऐसे ही यह शरीरी शरीरके बिना स्वयं कुछ भी नहीं कर सकता। अतः तेरहवें अध्यायमें भगवान्ने कहा है कि सब प्रकारकी क्रियाएँ प्रकृतिके द्वारा ही होती हैं—ऐसा जो अनुभव करता है, वह शरीरीके अकर्तापनका अनुभव करता है (तेरहवें अध्यायका उन्तीसवाँ श्लोक)। तात्पर्य यह हुआ कि शरीरीमें कर्तापन नहीं है, पर यह शरीरके साथ तादात्म्य करके, सम्बन्ध जोड़कर शरीरसे होनेवाली क्रियाओंमें अपनेको कर्ता मान लेता है। अगर यह शरीरके साथ अपना सम्बन्ध न जोड़े, तो यह किसी भी क्रियाका कर्ता नहीं है।
‘यश्चैनं मन्यते हतम्’—जो इसको मरा मानता है, वह भी ठीक नहीं जानता। जैसे यह शरीरी मारनेवाला नहीं है, ऐसे ही यह मरनेवाला भी नहीं है; क्योंकि इसमें कभी कोई विकृति नहीं आती। जिसमें विकृति आती है, परिवर्तन होता है अर्थात् जो उत्पत्ति-विनाशशील होता है, वही मर
सकता है।
‘उभौ तौ न विजानीतो नायं हन्ति न हन्यते’—वे दोनों ही नहीं जानते अर्थात् जो इस शरीरीको मारनेवाला मानता है, वह भी ठीक नहीं जानता और जो इसको मरनेवाला मानता है, वह भी ठीक नहीं जानता।
यहाँ प्रश्न होता है कि जो इस शरीरीको मारनेवाला और मरनेवाला दोनों मानता है, क्या वह ठीक जानता है? इसका उत्तर है कि वह भी ठीक नहीं जानता। कारण कि यह शरीरी वास्तवमें ऐसा नहीं है। यह नाश करनेवाला भी नहीं है और नष्ट होनेवाला भी नहीं है। यह निर्विकाररूपसे नित्य-निरन्तर ज्यों-का-त्यों रहनेवाला है। अतः इस शरीरीको लेकर शोक नहीं करना चाहिये।
अर्जुनके सामने युद्धका प्रसंग होनेसे ही यहाँ शरीरीको मरने-मारनेकी क्रियासे रहित बताया गया है। वास्तवमें यह सम्पूर्ण क्रियाओंसे रहित है।
**परिशिष्ट भाव**—यह शरीरी न तो किसीको मारता है और न किसीसे मारा ही जाता है—इसका तात्पर्य है कि शरीरी किसी क्रियाका कर्ता भी नहीं है तथा कर्म भी नहीं है और इसमें कोई विकार भी नहीं आता। जो मनुष्य शरीरकी तरह शरीरीको भी मारनेवाला तथा मरनेवाला मानते हैं, वे वास्तवमें शरीर और शरीरीके विवेकको महत्त्व नहीं देते, इसमें स्थित नहीं होते, प्रत्युत अविवेकको महत्त्व देते हैं।
सम्बन्ध—यह शरीरी मरनेवाला क्यों नहीं है? इसके उत्तरमें कहते हैं—
**न जायते प्रियते वा कदाचिन्नायं भूत्वा भविता वा न भूयः।**
Whoever speculates that it is possible by any means to kill the soul and whoever speculates that anyone can be instrumental in killing the soul is factually deficient in actual knowledge.
The soul being of an eternal nature can never be destroyed by anything nor can the soul ever destroy anything.
The root word hanti meaning to slay connotes an act which connects with the soul; but the action of killing indicates that there is a separation of the soul from the body.
Thus the Vedic injunctions: na himsyad bhutani meaning no creature shall be harmed and brahmano na hantavyah that no brāhmaṇa shall ever be killed specifically emphasises
that it is an act of acute and heinous unrighteousness to cause the separation of any soul from its embodied state unnaturally which happens at the time of death.