Kesava Kasmiri's Commentary
Just as it is impossible for one in a room full of smoke to avoid being affected and influenced; similarly for one existing in this transmigratory world of birth and death it is impossible to avoid being affected and influenced. So how then is it possible to remain untouched in this strange world of continuous rebirth into new physical bodies? Lord Krishna uses the words ihaiva in this very life to emphasise that those who have equal vision by perception of the atma or eternal soul residing equally in all beings partake of its eternal transcendental nature and thus have ended the cycle of transmigration and are untouched by reactions to actions which hurls one incessantly into the material existence. Those who are bewildered and infatuated with delusion experience this world as unfathomable and become recipients of samsara or the perpetual cycle of birth and death. Those who achieve atma tattva or realisation of the soul and perceive the Brahman or spiritual substratum pervading all existence as well attain victory over rebirth into this transmigratory world and moksa or liberation from the material existence.
The atma or soul has been declared to be imperishable having indestructible attributes. It is always untouched by qualities of the physical body and the subtle body and is unmodifiable and eternal. Although the atma exists in the bodies of all types of beings and this includes demi-god, human, animal, plant and fish; the atma or soul is never present within a genetically created clone, neither can the atma ever be artificially manipulated to reside in the body of a genetically created clone.