Nobody kills anybody, neither anybody is killed by others. This is one thing. Again, in a different way, Krsna says, na jayate: the living entity never takes birth. The birth is of the body or the death is of the body. Living entity, the spiritual spark, then that being Krsna's part and parcel, as Krsna does not take birth, does not die... Ajo 'pi sann avyayatma. You'll find in the Fourth Chapter. Ajo 'pi. Krsna is aja. Aja means who never takes birth. Similarly, we being part and parcel of Krsna, we also never take birth. The birth and death is of this body, and we are so absorbed in the bodily concept of life that when there is birth or death of the body we feel the pains and pleasures.
Lecture on Bhagavad-gita 2.19, London, August 25, 1973