अव्यक्तादीनि भूतानि व्यक्तमध्यानि भारत।
अव्यक्तनिधनान्येव तत्र का परिदेवना।।2.28।।
।।2.28।।हे भारत सभी प्राणी जन्मसे पहले अप्रकट थे और मरनेके बाद अप्रकट हो जायँगे केवल बीचमें प्रकट दीखते हैं अतः इसमें शोक करनेकी बात ही क्या है
Living entities like human beings though eternally existing due to the auspices of each ones eternal soul have an unknown origin before birth, a manifest condition from birth to death and proceed again to an unknown existence at the termination of the physical body. Such alternations constitute material existence and are a natural law. This then gives no cause to grieve. Having just shown that even if one erroneously was under the misapprehension that the physical body itself and the eternal soul are the same; there is still no reason to grieve as in the next verse 29 it is declared that very rarely is a person found who would see, hear, converse, or who could be convinced about the wonderful nature of the eternal soul which is factually distinct from the physical body.