B.G 2.22
vāsāṃsi jīrṇāni yathā vihāya navāni gṛhṇāti naro'parāṇi। tathā śarīrāṇi vihāya jīrṇānyanyāni saṃyāti navāni dehī ॥ 2-22॥
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.
dehātmavivekānubhavārthaṃ dṛṣṭāntamāha– 'vāsāṃsi' iti ॥ 22 ॥
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.
jīvasyāpi śarīrasaṁyogaviyogāveva janimṛtī yataḥ tato na duḥkhakāraṇamityāha। vāsāṁsīti ॥ 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. Hence the 'vāsāṁsīti' verse.