य एनं वेत्ति हन्तारं यश्चैनं मन्यते हतम् । उभौ तौ न विजानीतो नायं हन्ति न हन्यते ॥
Transliteration
ya enam vetti hantaram yas cainam manyate hatam ubhau tau na vijanito nayam hanti na hanyate
Translation
One who deems the Self a slayer, and one who thinks of it as slain — both are ignorant; for the Self neither slays nor is slain.
Purport
Bhagvan Shri Krisna futher explained Arjuna, the characteristics of soul. Bhagvan said thatsoul never takes birth nor does it die. It cannot be created nor can it be destroyed. Soul is eternal(Nitya) as sky. It it shshvat, means it never reduces in due course of time. Soul always exists.