अव्यक्तादीनि भूतानि व्यक्तमध्यानि भारत।
अव्यक्तनिधनान्येव तत्र का परिदेवना।।2.28।।
2.28 O descendant of Bharata, all beings remain unmanifest in the beginning;; they become manifest in the middle. After death they certainly become unmanifest. What lamentation can there be with regard to them?
2.28 Human beings etc., (i.e., bodies) exist as entities; their previous stages are unknown, their middle stages in the form of man etc., are known, and their (final) and future stages are unknown. As they thus exist in their own natural stages, there is no cause for grief. After thus saying that there is no cause for grief even according to the view which identifies the body with the self, Sri Krsna proceeds to say that it is hard to find one who can be said to have truly perceived the Atman or spoken about It or heard about It or gained a true conception of It by hearing. For the Atman, which is actually different from the body, is of a wonderful nature.
Avyaktaadeeni bhootaani vyaktamadhyaani bhaarata; Avyakta nidhanaanyeva tatra kaa paridevanaa.
avyakta-ādīni—unmanifest before birth; bhūtāni—created beings; vyakta—manifest; madhyāni—in the middle; bhārata—Arjun, scion of Bharat; avyakta—unmanifest; nidhanāni—on death; eva—indeed; tatra—therefore; kā—why; paridevanā—grieve