Madhvacharya's Dvaita Vedanta and translation of Sarvamoola containing Bhagavad Gita, Upanishads, and Brahmasutra.

Bhagavad Gīta Bhāshya

अथ चैनं नित्यजातं नित्यं वा मन्यसे मृतम्। तथापि त्वं महाबाहो नैनं शोचितुमर्हसि ॥२-२६॥

atha cainaṁ nityajātaṁ nityaṁ vā manyase mr̥tam। tathāpi tvaṁ mahābāho nainaṁ śocitumarhasi ॥2-26॥

O mighty armed, even if you regard the being as inevitably born, and inevitably dying, it is not right for you to grieve.

Birth and death are inevitable and hence there is no need to lament.

Even though Jiva is everlasting, it still goes through the process of being born and dying in the form of uniting and separating from the body. Hence the "atha ca" verse.

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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