Srimad Bhagavad Gita
TRANSLATION AND PURPORT BY SRI KRSNA BALARAM SWAMI

2.28

Avyaktadini bhutani
Vyakta-madhyani bharata
Avyakta-nidhanany eva
Tatra ka paridevana

Translation

O descendent of Bharata, all beings start without a physical body and at death they are again without a body. Only in between do they have a physical body,  so why lament?
 

Purport

Lord Sri Krsna has already stated conclusively that the soul never takes birth nor dies, whereas the body takes birth and dies over and over again. Now to further clear Arjuna's doubts He speaks this verse to explain how, before they became manifest, all types of physical bodies were existing as the material elements used to construct them.  In due course of time, the physical bodies are again annihilated and rejoin the pool of material elements.

We know that these material elements of the gross body, namely earth, water, fire, air, and ether, are not alive, but when the soul accepts them to form a physical body they seem to be alive due to the presence of the soul.  When the body is annihilated the soul again becomes unmanifest until it accepts another body to live out more of its karma.  As it is stated in the Srimad Bhagavatam, sthira cara jatayah syur ajayottha nimitta yujah  (S.B. 10.87.28):  "The moving and nonmoving living entities come to exist and nonsexist in the world due to the reaction from their actions."  Here the words  "exist and nonexist" refer to the gross and subtle material bodies respectively.  One's blissful spiritual body is regained only after liberation from these gross and subtle material bodies.  Whatever happens to the living entity is therefore due to its desires and destiny, so there is no cause for lamentation.  In this regard Sri Narada Muni says:

Yan manyase dhruvam lokam adhruvam va na cobhayam
Sarvatha na hi socyas te sneha anyatra mohajat (S.B. 1.13.44)

"O King, whether you consider the soul to be an eternal principle, the material body to be perishable, everything to exist in the impersonal Absolute Truth, or everything to be an inexplicable combination of matter and spirit, in all circumstances, the feelings of lamentation are only due to illusory affection, and nothing more."

The existence and nonexistence of this material body goes on like a Cakra, or wheel, and the nonmanifest form of matter goes on existing either in gross or subtle form.  As it is stated by Sri Parasara Muni, mahi ghatatvam ghatatah kapalika curna rajas tato nuh:  "Just as one creates a jug from clay by giving it a particular form, when the jug is broken in due course it becomes clay again."  Thus, when form is combined with the physical ingredients it is called manifest matter, and when they are separated it is called death or the nonmanifest state.  But the raw ingredients-earth, water, fire, air, and ether-are always there, either in gross form or in their subtle mahat-tatva from.

From the beginning to the end of material existence, the living entity struggles with pain and pleasure as if in a dream, and when the dream is over the living entity uselessly laments due to separation. A learned soul, however, does not lament over such changes. As it is said in the scriptures, adarsanad apatitah punas ca adarsanam gatah:  "The formidable soul, from its nonphysical platform, accepts a physical body consisting of material elements, and when the body dies the soul returns to the nonphysical elements."  The soul's existence is thus understood to be eternal. Therefore, just as people do not lament for the dreams they have seen, similarly, people in knowledge do not lament for the living or for the dead.