na jayate mriyate va kadacinnayam bhutvabhavita va na bhuyah
ajo nityah sasvato yam purano na hanyate hanyamane sarire
The soul is not born at any point of time nor does it die. After having been it again ceases not to be, because it is unborn, ever existing, eternal and ancient, after slaying of the body it is not slain.
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The Gita preacher while making any statement has given special consideration to logic and facts. He knew that the man of the Kaliyuga (present times) will only get convinced by logic. The soul does not kill and is not killed. But why? Because It is unborn, death is the fate of that which is born. The soul is ever present, ancient, eternal and there can be no thought of killing or getting killed in its context. Even to this extent that even on the destruction of the physical body the soul is not destroyed; it existed before the body was born; while the body is there, it is dependent upon the soul and after the body has fallen it will remain unharmed. The physical body is born and therefore its entity becomes evident. But with the soul this is not the case. Its existence is not subject to birth and other related activities but is self-evident.