Weapons do not cut it, fire does not burn it, waters do not wet it, wind does not dry it

The four elements (mahābhūta) — earth (cutting), fire, water, air (wind) — do not affect the ātman. The ātman is apṛthak (not composite), has no parts that can be cut; is anāśin (indestructible), cannot burn; is without moisture or dryness.

The negation is absolute: na begins each clause. The verbs are violent (chindanti — cut, dahati — burn, kledayanti — wet/moisten, śoṣayati — dry) but subjects (śastrāṇi, pāvakaḥ, āpaḥ, mārutaḥ) act only upon matter.

The ātman is the quintessence, the turya (fourth) beyond elements.