नासतो विद्यते भावो नाभावो विद्यते सतः।
2.16. Birth (or existence) does not happen to what is non-existent, and destruction (or non-existence) to what is existent; the finality of these two has been seen by the seers of the reality.
2.16 Nasatah etc. And then, also following the common worldly practice [the Lord] says this : There is no [real] existence for what is non-existent i.e., the body [etc.], that is continuously perishing; for it is changing incessantly by stages. Again, never there is destruction for the ever existing Supreme Self, because of Its unchanging nature. So says the Veda too : Lo ! This Soul is of unchanging nature and [hence] is destructions (the Br. U, IV, v. 14). Of These two : of what is existent and what is non-existent. Finality : the point of boundary where they come to an end. But is this permanent or transient which is perceived by persons who are prone to see the truth ? Having raised this doubt, [the Lord] says :
Naasato vidyate bhaavo naabhaavo vidyate satah; Ubhayorapi drishto’ntastwanayos tattwadarshibhih.
na—no; asataḥ—of the temporary; vidyate—there is; bhāvaḥ—is; na—no; abhāvaḥ—cessation; vidyate—is; sataḥ—of the eternal; ubhayoḥ—of the two; api—also; dṛiṣhṭaḥ—observed; antaḥ—conclusion; tu—verily; anayoḥ—of these; tattva—of the truth; darśhibhiḥ—by the seers