B.G 2.16
nāsatō vidyatē bhāvō nābhāvō vidyatē sataḥ। ubhayōrapi dr̥ṣṭō'ntastvanayōstattvadarśibhiḥ ॥ 2-16॥
The non-existent does not come about from becoming. From the non-becoming does not come the existent. Never there was happiness in unreal, and never there was misery in the real. Seekers of truth, both (philosophers and through disciple succession), have indeed observed and concluded.
Gīta Bhāshya 2.16
'Sat' is the cause and 'Asat' is the effect. Brahman is called 'Sat' as he is devoid of need. Like Brahman, the insentient called 'Asat' is also eternal.
'nitya ātmā' ityuktam। kimātmaiva nitya āhōsvidanyadapi? anyadapi। tatkimiti? āha–nāsata iti॥
It is said "Atma is eternal". Is 'Atman' alone eternal, or are there other entities that are eternal? It is affirmed there are others. What are they? It is described in the 'nasata' verse.
asataḥ kāraṇasya sataḥ brahmaṇaśca abhāvō na vidyatē॥
'asat' is from the cause, and 'sat' indicates the brahman who is devoid of need.
"prakr̥tiḥ puruṣaścaiva nityau kālaśca sattama" iti vacanāt śrīviṣṇupurāṇē।
'Prakrti' and 'Purusha' are said to be eternal, and time is 'sat'–states testimonial from Vishnu Purana.
pr̥thak 'vidyatē' ityādarārthaḥ॥ asataḥ kāraṇatvaṁ ca–
'vidhyate' word is used twice to stress the eternality of both 'asat' and 'sat'. 'asat' is to be interpreted as "from cause" based on:
"sadasadrūpayā cāsau guṇamayyā'guṇō vibhuḥ" (bhāga.1.2.31) iti bhāgavatē।
"The lord in the form of 'sat' (being) and 'asat' (non-being) created this world that is made of auspicious and inauspicious qualities." - states Bhagavata (1.2.31).
"asataḥ sadajāyata" (r̥.10.72.2)
"'asat' manifests itself from 'sat'"–states Rig Veda 10.82.2
iti ca । avyaktēśca ।
Even in the Rig Vedic hymn (10.82.2) 'asat' is used as an effect coming out of 'sat'. It is abstract and subtle.
sampradāyataścaitatsiddhamityāha– ubhayōrapīti॥ antaḥ nirṇayaḥ। ॥16॥
Even through disciple succession, the same is established. Hence it is said–"from both viewpoints" (ubhayorapi). The word 'anta' is used to indicate conclusive judgement.