Bg. 2.28

If one thinks that the body is the self, or if one thinks that the body is different from ātmā, there is no need to lament for the destruction of the body, since the elements composing the body are eternal. This is expressed in this verse. The original form of all things is the very fine pradhāna, because it is devoid of all individual forms and names. The destruction (nidhanāni) of the names and forms of things in this invisible pradhāna (avyakta) is called avyakta nidhanāni. The formation of a pot takes place by eternal material called earth assuming a state of having a pot with belly and neck, and its assuming and opposite state in assuming the form of fragments is its destruction. The materials however always remain. Thus Parāśara says: mahī ghaṭatvaṁ ghaṭataḥ kapālikā cūrṇa-rajas tato’ṇuḥ Earth takes the form of a pot and then the form of dust particles. Viṣṇu Purāṇa 2.12.42 The bodies become invisible at the beginning and end because of loss of name and form. They become visible in the middle period because of attaining name and form. The composing elements however always remain. Thus the meaning is “If the elements in reality remain, then why do you moan due to grief (paridevanā)?” And accepting the idea of an eternal ātmā different from the body, then one should in addition not forget verses such as vāsāṁśi jirṇāni. [Note: You should not lament for the transformation of elements, since the soul is eternal.] That which is non-existent in the beginning and end, also does not exist even in the middle, like the false images of horses or chariots seen in dreams. The person who has woken up does not lament because of separation from those illusions. In this way some philosophers speak, accepting the viewpoint of dṛṣṭi-sṛṣṭi. [Note: This interpretation of the verse argues that one should not lament because the manifestation of bodies is temporary and dream-like. All things of this world are created by a person through ignorance when he cognizes them, and continue as long as he cognizes them. This theory is accepted by advaitins such as Maṇḍana Miśra and Madhusūdana Sarasvati. The first argument was that one should not lament because the elements forming the bodies are eternal.] It is actually foolish, because in accepting this position one has to accept the fault of the non-vedic theory of asat kārya vāda. [Note: Nyāya and Vaiśeṣika philosophies, saying that effect is non-existent in the cause (asat kārya vāda), maintain that God is the operative cause of the world and prakṛti is the material cause. Sāṅkhya philosophy, pariṇāma-satkāryavāda, saying that the effect exists in the cause, maintains that prakṛti evolves on its own, as the material cause without the necessity of God. The Vedas however state that God is the material (through his śaktis) and the operative cause. Just as the Nyāyikas say that any created object has previous non-existence, the dṛṣti-sṛṣṭi-vādīs say that whatever one sees was previously nonexistent. At the moment of seeing it, it is created.] Thus even accepting these two theories, [Note: The two opinions are: that the elements are eternal and continually evolve and disintegrate on their own (sāṅkhya) and that the middle period of manifestation is an illusion (dṛṣṭi-sṛṣṭi vāda).] there should be no grief at destruction of the body.