नासतो विद्यते भावो नाभावो विद्यते सतः।
।।2.16।। असत् वस्तु का तो अस्तित्व नहीं है और सत् का कभी अभाव नहीं है। इस प्रकार इन दोनों का ही तत्त्व? तत्त्वदर्शी ज्ञानी पुरुषों के द्वारा देखा गया है।।
That which is known to be asat or material cannot be made to be sat or spiritual and that which is sat or spiritual annot be made to be asat or material. To those established in truth, the ultimate nature of both are matters discerned by the direct perception of observation. The literal meaning of anta is end. Here it means the summation or conclusion of the essential natures of sat and asat. The authoritative conclusion arrived at by elevated sages in this matter is that the nature of the physical body is asat being temporary and that the nature of the spiritual soul is sat being eternal. That which is asat is therefore known by its perishable nature and that which is sat is known by its imperishable nature. Hence it is clear that what is indicated by satva and asatva are the soul and the body. In the Visnu Purana the reverend sage Parasara states: knowledge of the atma or soul is indeed satyam or truth and everything else is that which is not truth. That which is imperishable is that which is the highest truth. But that which is derived by means of perishable things is undoubtedly perishable as well. The context here has no connection or reference to what is known as satkarya-vada of the Sankhya philosophy which vaguely states: what is not cannot come to be and what is cannot cease to be. For in this context the Supreme Lord Krishna is specifically instructing Arjuna to dispel his delusion, due to not correctly understanding the difference between the perishable nature of the body and the imperishable nature of the soul. It was in order to emphasise this that the previous verse Chapter 2, verse 2 was spoken and it is to further elaborate this subject that the subsequent two verses are revealed. But how is it that the souls imperishable nature is known? The next verse states this.