That is why Kṛṣṇa Paramātma taught ‘Ātmajñāna’ at the very outset. He made it known that the Ātma neither kills nor dies. Both the one who thinks it kills and the one who thinks it dies should be taken as not truly knowing the svarūpa and svabhāva of the Ātma. So Kṛṣṇa Paramātma taught, in the way that follows, that Arjuna's Ātma is not one that kills at all; that the Ātmas of Bhīṣma, Droṇa and the rest are not ones that die; that Kṛṣṇa's Ātma is not one that impels; that these are merely notions of doer, deed and impeller; that the Ātma is the doer of no karma and not even the object of any karma; and that the changeless Ātma neither dies nor kills.