The embodied one, the one who has a body, is ever, in every state, unslayable, because it is partless and eternal. Therefore, though it dwells in the body of every being, it is unslayable; pervading all, present in unmoving things and the rest, it is not slain even when the body of any living being is slain. Since it is so, you should not grieve for any beings whatever, Bhīṣma and the rest. It has been said that, looking to the supreme reality, neither sorrow nor delusion is possible. But not only looking to the supreme reality.

Of every embodied being, god and the rest, though the body be slain, this embodied self is to be held ever unslayable. Therefore all beings, from gods down to unmoving things, though of unlike forms, are, by the nature described, alike in their own nature and eternal. Disparity and impermanence belong only to what pertains to the body. Therefore, with regard to all beings, gods and the rest, you ought not to grieve, and not only with regard to Bhishma and the others.

This is a brief sub-gloss. For a fuller reading of this verse, see Madhusūdana, Śaṅkara, or Rāmānuja above.

Madhvacharya does not comment on this verse.