And thus one who thinks that he can destroy the living spark also does not know anything about it. The Personality of Godhead, Śrī Kṛṣṇa, therefore emphatically declares that the living entity, being spirit, is never born. The living entity exists eternally and has no past, present, or future tenses. The spirit is never annihilated, nor can anyone annihilate him, even after the annihilation of the material body. He therefore has no birth and no death. Nor does he grow or diminish by repeated material births and deaths. The spiritual entity is ever fresh and new, although he is the oldest of all. He is always different from the material body and mind, which are always subject to death and annihilation.
The learned scholar, who is aware of this transcendental knowledge, does not try to annihilate anyone or order anyone annihilated, like a fool. One may then ask this question: What was the purpose for which Arjuna fought on the battlefield of Kurukṣetra? The answer is plain and simple. The fight that is fought in pursuance of military duty touches the body only. The effects of war or pitched upheavals touch the body only and not the soul, much as the effects of a sumptuous feast touch the hunger of the stomach only and not that of the mind. None of these material effects ever touches the eternal living entity, the spirit soul, because the living spirit is invincible, nonflammable, nonmoistenable, and nondryable. Everything that is material can be cut into pieces, can be burnt up, can be moistened, and can be dried up in the air. Thus, to illustrate that the living entity, or spirit soul, is entirely metaphysical, the above explanation is given as indirect proof by negation of material attributes.
It is said that the living spirit is eternal, all-pervading, unchangeable, indestructible, and so forth. What is known in India as sanātana-dharma, or "the eternal religion," is meant for this living spirit. That is to say, real spiritualism is transcendental to the various religions that focus on the gross material body or the subtle material mind. This sanātana-dharma, the eternal religion, is never established just for one particular people, place, or time. It is for this reason that sanātana-dharma is also termed all-pervasive. All other religions except the one that is known as sanātana-dharma are meant for the culturing of physical or psychological effects.