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य एनं वेत्ति हन्तारं यश्चैनं मन्यते हतम् |
उभौ तौ न विजानीतो नायं हन्ति न हन्यते || 19||
A person who thinks that the soul can slay and another who thinks the soul can be slain both of them are in ignorance, for the soul never slays nor is slain.
Bhagwan Shri Krishna informs Arjuna that anyone who believes that the soul can be slain or they can slay the soul, are both in ignorance.
The soul is our true identity which is eternal and not a subject to beginning or end. The eternal entity that resides within us can never be destroyed by anything nor it is capable of destroying any other soul.
By informing this to Arjuna, Shri Krishna highlights the fact that the grief of Arjuna, that would arise due to the slaying of Bhishma and other elders in the war, stands no ground. In the war, Arjuna might slay the physical form of that soul but not the soul. Our true identity that is the soul can not be destroyed and we are also not capable of destroying the soul of anyone. So, Arjuna should let go of that grief which was due to ignorance. Bhagwan Shri Krishna enlightens Arjuna with the eternal truth.