Bhagavad Gīta Bhāshya and Tātparya
B.G 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.
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.
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.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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