Transliteration
jatasya hi dhruvo mrtyur dhruvam janma mrtasya ca
tasmad apariharye 'rthe na tvam socitum arhasi
Translation
Everyone who has taken birth has to die, and everyone who has died to born again. Therefore, you should not grieve over the inevitable.
Purport
After explaining, the secret of life from both views, the spiritual and worldly, Merciful Lord Bhagvan Shri Krishna explained Arjuna yet another secret of life. Bhagvan said, that the very existence of living beings as a physical body is only during the interim period. Every being is unmanifest in beginning, before birth, and all of them are going to be unmanifest again after death. Between these two states of unmanifest a living being exist as a physical body temporarily.
Therefore a wise should not grieve thinking about the body which is a temporary existence.