B.G 2.22

वासांसि जीर्णानि यथा विहाय नवानि गृह्णाति नरोऽपराणि। तथा शरीराणि विहाय जीर्णान्यन्यानि संयाति नवानि देही ॥ २-२२॥

vāsāṃsi jīrṇāni yathā vihāya navāni gṛhṇāti naro'parāṇi। tathā śarīrāṇi vihāya jīrṇānyanyāni saṃyāti navāni dehī ॥ 2-22॥

[वासांसि (vāsāṃsi) - garments; जीर्णानि (jīrṇāni) - worn-out; यथा (yathā) - just as; विहाय (vihāya) - discarding; नवानि (navāni) - new; गृह्णाति (gṛhṇāti) - accepts; नरः (naraḥ) - a man; अपराणि (aparāṇi) - other; तथा (tathā) - so; शरीराणि (śarīrāṇi) - bodies; विहाय (vihāya) - discarding; जीर्णानि (jīrṇāni) - worn-out; अन्यानि (anyāni) - other; संयाति (saṃyāti) - enters; नवानि (navāni) - new; देही (dehī) - the embodied living being;]

Just as a person accepts new garments discarding worn-out clothes, the embodied living being discarding worn-out bodies enters new ones.

Gīta Bhāshya 2.22

Discriminative and experiential knowledge of distinguishing between the body and the Ātmān is imparted.

देहात्मविवेकानुभवार्थं दृष्टान्तमाह– 'वासांसि' इति ॥ २२ ॥

dehātmavivekānubhavārthaṃ dṛṣṭāntamāha– 'vāsāṃsi' iti ॥ 22 ॥

[देह (deha) - body; आत्म (ātma) - Ātmān; विवेक (viveka) - discrimination; अनुभव (anubhava) - experience; अर्थं (arthaṃ) - for the purpose of; दृष्टान्तम् (dṛṣṭāntam) - example; आह (āha) - said; वासांसि (vāsāṃsi) - garments; इति (iti) - thus;]

To impart discriminative and experiential knowledge of distinguishing between the body and the Ātmān, a metaphor is provided in the above 'vāsāṁsi' verse.

Gīta Tātparya 2.22

The union and separation of the body for a living being are essentially birth and death, and therefore, they are not the cause of sorrow.

जीवस्यापि शरीरसंयोगवियोगावेव जनिमृती यतः ततो न दुःखकारणमित्याह। वासांसीति ॥ २२ ॥

jīvasyāpi śarīrasaṁyogaviyogāveva janimṛtī yataḥ tato na duḥkhakāraṇamityāha। vāsāṁsīti ॥ 22 ॥

[जीवस्य (jīvasya) - of the living being; अपि (api) - also; शरीर (śarīra) - body; संयोग (saṁyoga) - union; वियोग (viyoga) - separation; एव (eva) - indeed; जनि (jani) - birth; मृती (mṛtī) - death; यतः (yataḥ) - because; ततः (tataḥ) - therefore; न (na) - not; दुःख (duḥkha) - sorrow; कारणम् (kāraṇam) - cause; इति (iti) - thus; आह (āha) - said; वासांसि (vāsāṁsi) - garments; इति (iti) - thus;]

The union and separation of the body for a living being are essentially birth and death, and therefore, they are not the cause of sorrow. Hence the 'vāsāṁsīti' verse.