B.G 2.28
अव्यक्तादीनि भूतानि व्यक्तमध्यानि भारत। अव्यक्तनिधनान्येव तत्र का परिदेवना ॥२-२८॥
avyaktādīni bhūtāni vyaktamadhyāni bhārata। avyaktanidhanānyeva tatra kā paridevanā ॥2-28॥
[अव्यक्तादीनि भूतानि व्यक्त मध्यानि भारत। अव्यक्त निधनानि एव तत्र का परिदेवना॥
avyaktādīni = Originally unmanifest; bhūtāni = the beings; vyakta = express, manifest; madhyāni = in the middle; bhārata = O Bharata; avyakta = unmanifest; nidhanāni = on death; eva tatra = it is like that only here; kā = why; paridevanā = lament on them;]
O Bharata, creatures are unmanifest in the beginning, manifest in-between, and they indeed dissolve as unmanifest on death. What is there to lament about such matters?
Gīta Bhāshya 2.28
Inevitable nature of beings is further clarified.
तदेव स्पष्टयति अव्यक्तादीनीति ॥ २८ ॥
tadeva spaṣṭayati avyaktādīnīti ॥ 28 ॥
[tadeva = same is; spaṣṭayati = clarified further; avyaktādīnīti = with the verse 'avyaktādīni';]
Same is clarified further with the verse 'avyaktādīni'.