Kaṭha Upaniṣad 112

112

evaṃ bhūtam apy ātmānaṃ śarīramātrātmadṛṣṭir hantā ced yadi manyate cintayati hantuṃ haniṣyāmy enam iti yo 'py anyo hataḥ so 'pi cen manyate hatam ātmānaṃ hato 'ham ity ubhāv api tau na vijānītaḥ svam ātmānam, yato nāyaṃ hanty avikriyatvād ātmanas tathā na hanyata ākāśavad avikriyatvād eva / ato 'nātmajñaviṣaya eva dharmādharmādilakṣaṇaḥ saṃsāro nātmajñasya śrutiprāmāṇyānnyāyāccadharmādharmādyanupapatteḥ ///1,2.19 //

Shankara’s Commentary:
Com.—Even the atman of such description, the slayer who sees the mere body as the atman thinks of slaying and he who thinks that his atman is slain, both these do not know their own atman; for, he does not slay the atman, being incapable of modification; nor is he slain being incapable of modification like the akas. Therefore, all samsara, the fruit of virtue and vice is only in the case of those who do not know the atman, and not in the case of one who knows the Brahman; for in his case, virtue and vice are inappropriate both from the authority of the srutis and from the cogency of reasoning.