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देही नित्यमवध्योऽयं देहे सर्वस्य भारत |
तस्मात्सर्वाणि भूतानि न त्वं शोचितुमर्हसि || 30||
O descendant of Bharata(Arjuna) the soul that dwells within the body of every living entity is eternal and imperishable. Therefore you should not lament for any being.
Bhagwan Shri Krishna concludes the topic of eternal essence, the true nature of the soul. Previous shlokas somehow point to the face that the soul that resides in the body of all the living beings is immortal, eternal, and immutable. The mortal body is temporary and thus there is no reason to grieve.
Arjuna was in a state of delusion due to the attachment to his friends and family. For this reason, he was in grief and could not perform his righteous duty. Bhagwan Shri Krishna highlights that our true identity is the immortal soul and the physical body that we have an attachment to is mortal. It will perish but not our soul. Therefore there is no reason to lament.
