य एनं वेत्ति हन्तारं यश्चैनं मन्यते हतम् | उभौ तौ न विजानीतो नायं हन्ति न हन्यते
ya enaṃ vetti hantāraṃ yaścainaṃ manyate hatam ubhau tau na vijānīto nāyaṃ hanti na hanyate
この者（アートマン）を殺す者と考える者も、この者（アートマン）が殺されたと考える者も、両者ともに真を知らない。この者（アートマン）は殺さず、また殺されることもない。
He who thinks of this One as the killer, and he who thinks of this One as the killed both of them do not know. This One does not kill, nor is It killed.
自己（アートマン）は行為者ではなく（アカルタ）、不変であるため、殺害行為の主体でも客体でもありません。「私が殺す」あるいは「私が殺される」と肉体やエゴ（アハンカーラ）と同一視して考える者は、自己の真の本質を理解していません。自己は不滅であり、肉体が破壊されても自己は破壊されません。
-- The Self is nondoer (Akarta) and as It is immutable? It is neither the agent nor the object of the act of slaying. He who thinks I slay or I am slain with the body or the Ahamkara (ego)? he does not really comprehend the true nature of the Self. The Self is indestructible. It exists in the three periods of time. It is Sat (Existence). When the body is destroyed? the Self is not destroyed. The body has to undergo change in any case. It is inevitable. But the Self is not at all affected by it. Verses 19? 20? 21? 23 and 24 speak of the immortality of the Self or Atman. (Cf.XVIII.17)