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
认为此（真我）为杀者，以及认为此（真我）被杀者——二者皆不知。此（真我）不杀，亦不被杀。
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.
真我（Self）是非行动者（Akarta），由于它是不变的，因此既不是杀戮行为的施动者，也不是受动者。那些认为“我杀戮”或“我被杀戮”并将其与身体或“我慢”（Ahamkara，小我）联系起来的人，并未真正理解真我的本质。真我是不朽的，它存在于过去、现在、未来三时之中，它是“萨特”（Sat，存在）。当身体被摧毁时，真我并未被摧毁。身体无论如何都必然会经历变化，这是不可避免的。但真我丝毫不受其影响。
-- 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)