1.2.18
The wise one is not born nor does he die; he has not come into being from anywhere, nor did anyone bring him forth. He is unborn, eternal, everlasting, ancient; he is not slain even when the body is slain.
Bhāṣya 1.2.18
Creation and destruction of the body are called origination and cessation even for the wise, but Viṣṇu is not born from anywhere — everything arises from His glance. For the knower, there is no becoming or unbecoming, because no being originates by itself; it is born only due to bodily connection. But the wise one, due to absence of such connection, is neither born nor dies.
"Creation and destruction of the body are called origination and cessation even for the wise, but Viṣṇu is not born from anywhere — everything arises from His glance. For the knower, there is no becoming or unbecoming, since the being is never truly born or dead in its own essence. The being is unborn, eternal, and changeless, though moving within the body."
-stated thus as well (in Mahā-Vārāha Purāṇa).
This Lord did not originate from anywhere; therefore, even the wise knower of that is neither born nor dies. Because no being originates by itself; it is born only due to bodily connection. But the wise one, due to absence of such connection, is neither born nor dies.
