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अथ चैनं नित्यजातं नित्यं वा मन्यसे मृतम् |
तथापि त्वं महाबाहो नैवं शोचितुमर्हसि || 26||
If, however, you think that the soul always takes birth or is always subject to death, then also you should not grieve, O mighty-armed.
Bhagwan Shri Krishna continues to enlighten Arjuna with the ultimate truth. In the previous verses, Bhagwan Shri Krishna highlights the eternal, imperceptible, inconceivable, and immutable nature of the soul that is our true identity. By highlighting this eternal truth, Bhagwan Shri Krishna points out that the grief state that Arjuna was in due to the wrong attachment and his false conclusion can be overcome with this eternal truth.
However, a great teacher never enforces his knowledge on the disciples, but gives them a chance to think and then accept that wisdom. Thus, Bhagwan Shri Krishna advises Arjuna that even if he considers the eternal soul to be the same as the physical body which is subject to births and deaths; then still there is no need for grief. Bhagwan Shri Krishna highlights that reason in the next shloka.