Essence of Bhagavad Gita Decoded
There is No Death in Reality (2.19-2.21)
The first thing that comes from Kṛṣṇa is Sāṅkhya Yogaḥ. The moment Bhagavān is opening His mouth, you are given an amazing introduction about you! In Sāṅkhya, you are recognized as a Soul. Kṛṣṇa is one of the greatest followers of Kapila, the celebrated Incarnation of Mahādeva and Viṣṇu. Kapila is the first thinking man on the planet who experienced completion.
Kṛṣṇa explains to Arjuna that there is no death in reality. What is seen as death is the destruction of the impermanent body. No one therefore can kill or be killed by the another. Kṛṣṇa denies the concept of death. He is not saying: be good, and you will be taken care of when you die and if you are bad, you will suffer. He says there is no death, that's all.