It may be submitted that although the eternal soul is not slain; yet and still reflecting on the total destruction of the physical body one might still grieve. To answer this it is being put forth that just as new physical bodies which are dependent on karma or reactions from one's actions in a present life will surely continue; so there is no need for grief at the destruction of old, worm out bodies. This is the proper understanding.

In this verse the Supreme Lord clarifies the distinction between the physical body and the eternal soul by giving this succinct analogy.

Now begins the summation.

The living entities propensity of acquiring and discarding physical bodies is factually the process of birth and death and therefore should be understood as not deserving to be the cause of sorrow. Thus the Supreme Lord gave explanation was given to delineate this.

We learn from the Vedic scriptures that those who lose their physical bodies fighting for righteousness receive superior physical bodies in heavenly spheres of blessedness. Such a transition can be compared to discarding old, used, worn out clothes and attiring oneself in fresh, new raiment. So from another angle of vision it is being confirmed that the eternal soul is indestructible changing its embodied form for another when the physical body perishes. Now in the next verse some examples are emphasised to give a more developed and comprehensive understanding of this indestructibility in the next verse.

Although by reflection it can be clearly understood that the soul is indestructible and not to be lamented for; yet and still the physical body is destructible. With the termination in battle of the physical body of a very dear one such as preceptor, protector or loved ones the seperation from whom will undoubtedly cause deep lamentation. To categorically clarify this misusage Lord Krishna explains that just as there is no grief when one discards old worn out garments and there is joy at accepting new garments in the same way the embodied soul discarding old worn out bodies joyfully accepts new ones. So if preceptors like Bhisma were to lose their body in this war of righteousness then they would receive a new and better physical body in their next life and it would be beneficial for them and not unfavorable.