Only the bodies of this unceasing, immeasurable and eternal soul are destroyed. Therefore, get up and fight, O Arjuna!
Purport
About the soul, Bhagvan Shri Krishna further says, the killing or getting killed is all the process of the physical body, done by it and faced by it. The eternal soul neither slays nor got kills. Anybody however who considers the soul as killed or slain does so under the spell of ignorance.