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अव्यक्तोऽयमचिन्त्योऽयमविकार्योऽयमुच्यते। तस्मादेवं विदित्वैनं नानुशोचितुमर्हसि।।

avyakto ’yam acintyo ’yam avikāryo ’yam ucyate tasmād evaṁ viditvainaṁ nānuśocitum arhasi

avyaktaḥ (invisible) ayam (this soul) acintyaḥ (inconceivable) ayam (this soul) avikāryaḥ (unchangeable) ayam (this soul) ucyate (is said) tasmāt (therefore) evam (like this) viditvā (knowing) enam (this soul) na (not) anuśocitum (to lament) arhasi (you deserve)

It is said that the soul is invisible, inconceivable and immutable. Knowing this, you should not grieve for the body.

Kṛṣṇa concludes this section on the soul by calling it invisible, inconceivable, and immutable. It is invisible to material eyes and inconceivable to the limited material brain. We cannot detect the soul with instruments because it is spiritual, not physical. Therefore, knowledge of the soul must be accepted from the authority of the scriptures rather than from experimental observation. Kṛṣṇa says, “Knowing the soul to be such, you should not grieve.” If the soul is beyond the range of physical destruction and mental perception, then material grief is logically misplaced. Arjuna’s sorrow is based on what he can see—the bodies of his kinsmen. Kṛṣṇa’s instruction is based on what is true but invisible—the eternal nature of the self. He asks Arjuna to upgrade his vision from the sensory to the transcendental.