वेदाविनाशिनं नित्यं य एनमजमव्ययम्।
कथं स पुरुषः पार्थ कं घातयति हन्ति कम्।।2.21।।
।।2.21।। हे पार्थ जो पुरुष इस आत्मा को अविनाशी? नित्य और अव्ययस्वरूप जानता है? वह कैसे किसको मरवायेगा और कैसे किसको मारेगा
So possessing spiritual intelligence, knowing the soul to be eternal, understanding it to be birthless and deathless being of an inexhaustible nature how is it possible for anyone to commit any act of destruction against the immortal soul which dwells in trillions of various and diverse living entities among the 8 million 400 thousand species of life throughout the billions of material universes. Whom can anyone destroy? How can anyone destroy anyone? Who can cause anyone to be destroyed? No one can! Thus it can be seen that ignorance of the eternal nature of the soul is the cause of all grief by not understanding that the soul is immortal and thinking that the eternal soul perishes when the physical body perishes. Comprehending that what happens to the immortal soul when the physical body ceases to function is factually the withdrawal from an old physical body to enter into a new physical body. So it can be understood that those who have deep regret for the loss of the physical body, serving as it does as the facility for securing and enjoying material pleasures; these living entities should reflect on the futility and temporal nature of material existence rather than trying to eternally exploit their senses. This will be further expounded in the next verse.