Kaṭha Upaniṣad · 2.2.8

न चेज्जेती न चापि जायते नैनं कृतं न कृतं न च सेति नः । अजो नित्यः शाश्वतोऽयं पुराणो न हन्यते हन्यमाने शरीरे ॥ ८ ॥

na cejjeti na cāpi jāyate nainaṃ kṛtaṃ na kṛtaṃ na ca seti naḥ | ajo nityaḥ śāśvato'yaṃ purāṇo na hanyate hanyamāne śarīre

It is not born, nor does it die; it has not been created, nor will it be created. Without origin, eternal, permanent, ancient — it is not killed when the body is killed.

This is one of the most celebrated verses in all Upaniṣadic literature, repeated almost identically in the Bhagavad Gītā (2.20). The sequence of negations — na jāyate, na mriyate — points to the ineffable: the Ātman does not belong to the order of becoming. It is not subject to causality (kṛta/akṛta), has no beginning (aja), and is not subject to time (nitya, śāśvata). The final phrase is the death blow against the fear of death: what you truly are does not perish when the body perishes. It is the same teaching that Kṛṣṇa transmits to Arjuna on the battlefield.