Bhagavad Gita 2.19 Chapter 2, Verse 19

य एनं वेत्ति हन्तारं यश्चैनं मन्यते हतम् ।
उभौ तौ न विजानीतो नायं हन्ति न हन्यते ॥२.१९॥

ya enaṃ vetti hantāraṃ yaścainaṃ manyate hatam
ubhau tau na vijānīto nāyaṃ hanti na hanyate

Meaning

One who thinks the soul is a slayer, and one who thinks it is slain, both fail to understand. The soul neither kills nor is killed.

Newly written by Bhajan Dhun — scholarly review in progress.

Reference: Bhagavad Gita 2.19 (Chapter 2, The Yoga of Knowledge (Sankhya Yoga), Verse 19)