Verse 16 Chapter 2

Nasato vidyate bhavo nabhavo vidyate sahah

ubhayor api drishto'ntas tu anavos tattva darshibhih.

Translation : -
The seers of the truth have reached the conclusion after studying the nature of both that there is no endurance of the nonexistent [ the material body and the world] and there is no change in the eternal truth (Soul).
Purport :-
Even as I start expounding this tremendous verse analysing the nature of body and soul, by the grace of Guru and the almighty, I am blessed (thanks to my daughter) by coming of the most charming form of krisha to me. It seems to be signifying something noble. Having bowed down to Him and devoting myself and my pen unto him, I begin under the guidance of Jagad Guru Shri Krishna with the firm faith that He will reveal to and my readers the eternal truth.
Jagad guru Shri Krishna says that this material body is transient like all other things in this material world.It is born and then grows, develops, becomes worn and ultimately dies. It is not permanent, it keeps changing and anything that keeps changing is false. Likewise, the world is also non-existent. The material world is being consumed continuously by the fire of Time and it leaves behind no residue. It consumes the material world completely.
Let us take one more example, more concrete one, to prove that the material body does not remain ours even for this entire life, The medical science has proved that within seven or eight years each and every cell of the human body is renewed i.e. the body which we had eight years ago is not there with us today and yet we feel and we say that we are the same person. True it is, only because there is something hidden beneath five sheathes which is the real 'I' it is soul and soul is 'eternal' it is permanent it is the Truth. No normal person ever feels that he will perish even when he sees others bidding good bye to this world, it is because within ourselves in secret we all know we are souls. We are not this body which in born and dies. We know that we are the one which is neither born nor dies, only we don't know that we know. And this is the only ignorance.
Though we say that material body and material world are transient, a seer can see Truth eternal in both as the nonexistent world 'seems' existent only due to the existence of the eternal Truth the Param Tattva. It does not have its independent existence.
One more thing, The supreme Lord is the sole cause of all creation. He is the agency as well as the material of all creation so again we can assert that even in this material world what exists is 'He' and due to whom it exists is also 'He' and this is the Truth which when realized the seer becomes Brahman.
We can conclude that what ever is perceivable is, untrue as it is nonexistent... and that which is True, the existent, can not be perceived by the material eyes or any other sense organ. Strange! Isn't ?....but it is the Truth and the only Truth. What is required to realize this Truth-the all pervading Brahman or the Param Tattva is the divine eye the Tattva Drishti, Divya Chakshu.
It is the Eteral Truth which can neither be rejected nor denied nor destroyed nor ever be violated by any means or method.