Accordingly,
जातस्य हि ध्रुवो मृत्युर्ध्रुवं जन्म मृतस्य च ।
तस्मादपरिहार्येऽर्थे न त्वं शोचितुमर्हसि ॥ २७ ॥
jātasya hi dhruvo mṛtyurdhruvaṃ janma mṛtasya ca .
tasmādaparihārye’rthe na tvaṃ śocitumarhasi .. 27 ..
To that which is born, death is indeed certain; and to that which is dead, birth is certain. Wherefore, about the unavoidable thing, thou oughtst not to grieve.
Read the commentary
To that which has had birth, death happens without failure, and birth is sure to happen to that which is dead. Since birth and death are unavoidable, therefore you ought not to grieve regarding such an unavoidable thing. If death is natural to that which has had birth, and if birth is natural to that which has had death, the thing is unavoidable. Regarding such an unavoidable thing you ought not to grieve.
Neither is it proper to grieve regarding beings which are mere combinations of (material) causes and effects; for,