Bhagavad Gita Bhasya (Gambhirananada)

dhruvam, a certainly. Tasmat, therefore, this fact,
viz birth and death, is inevitable. With regard to
that (fact), apariharye, over an enevitable; arthe,
fact; tvam, you; na arhasi, ought not; socitum, to
grieve.
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?
English Translation of Sri Sankaracharya's Sanskrit
Commentary - Swami Gambhirananda
2.28 It is not reasonable to grieve even for beings
which are constituted by bodies and organs, since
'all beings remain unmanifest' etc. (Bharata, O
descendant of Bharata;) bhutani, all beings,
avyaktaduni, remain unmainfest in the beginning.
Those beings, viz sons, friends, and others,
constituted by bodies and organs, [Another
reading is karya-karana-sanghata, aggregates
formed by material elements acting as causes and
effects.-Tr.] who before their origination have
unmanifestedness (avyakta), invisibility,
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