|| 2.28 ||

अव्यक्तादीनि भूतानि व्यक्तमध्यानि भारत। अव्यक्तनिधनान्येव तत्र का परिदेवना।।

avyaktādīni bhūtāni vyakta-madhyāni bhārata avyakta-nidhanāny eva tatra kā paridevanā

Word by Word

avyakta-ādīni (unmanifest in the beginning) — bhūtāni (beings) — vyakta-madhyāni (manifest in the middle) — bhārata (O Arjuna) — avyakta (unmanifest) — nidhanāni (in annihilation) — eva (certainly) — tatra (there) — kā (what) — paridevanā (lamentation)

Translation

All created beings are unmanifest in their beginning, manifest in their interim state, and unmanifest again when annihilated. So what need is there for lamentation?

Meaning

Kṛṣṇa highlights the temporary nature of material manifestation. Beings emerge from an unknown, unmanifest state, stay visible for a short duration, and return to the unmanifest. Since the ‘manifest’ state is just a brief middle portion, crying over its loss is seen as a lack of deeper understanding.