If you think that this (body) takes birth and dies perpetually, even then, O Arjuna, you should not grieve like this.
We are born into the world of nature; our second birth is into the world of spirit.
For certain is death for the born and certain is birth for the dead; Therefore over the inevitable thou should not grieve
Because, death is certain for the one who is born, and birth is certain for the one who dies. Therefore, you should not lament over the inevitable.
They, whose mind and intellect are absorbed in the Self, who remain firmly attached with the Self, who have Self as their supreme goal, whose sins have been destroyed by the knowledge, do not take birth again.
They prescribe various specific rites for the attainment of pleasure and power to those who are full of desires, and hold the attainment of heaven as the highest goal of life. The rebirth is their fruit of action.
Death is as sure for that which is born, as birth is for that which is dead. Therefore grieve not for what is inevitable.
The one who truly understands My transcendental birth and activities, is not born again after leaving this body and attains My abode.
After taking such a birth, O Arjuna, one regains the knowledge acquired in the previous life, and strives again to achieve perfection.