ya enam vetti hantaram yascainam manyate hatam
ubhau tau na vijanito nayam hanti na hanyate
He who regards the Self as the slayer and also regards it as slain, neither of them knows, because this Self neither slays not is it slain.
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The physical body only is subject to death. The departure of the subtle body from the physical body is the death of the physical body. This state is dependent on prior destiny and prior relationships. On being soul-conscious one is able to identify this Truth; otherwise, the body consciousness is limited to and entangled in killing and being killed. Soul is in any case impartial and equanimous, inherent power and also imperishable and immortal. There, there is no scope of imagining, killing or being killed. The soul neither slays nor is slain.