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
凡認為「此」（真我）為殺者，以及凡認為「此」為被殺者——他們兩者皆不知。此（真我）不殺，亦不被殺。
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」是非行為者（Akarta），且因其不變，故既非殺戮行為的施事者，亦非受事者。凡認為「我殺」或「我被殺」者，是與身體或「我慢」（Ahamkara，小我）認同，並未真正理解「真我」的真實本質。「真我」是不朽的，它存在於三世（過去、現在、未來），它是「薩特」（Sat，存在）。當身體被毀滅時，「真我」並未被毀滅。身體無論如何都必須經歷變化，這是不可避免的，但「真我」絲毫不受其影響。第19、20、21、23和24偈頌闡述了「真我」或「阿特曼」（Atman）的不朽性。
-- 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)