Second episode/adhyaya – Sankhya yoga
na tv evāhaṁ jātu nāsaṁ
na—never; tu—but; eva—certainly; aham—I; jātu—become; na—never; āsam—existed; na—it is not so; tvam—yourself; na—not; ime—all these; janādhipāḥ—kings; na—never; ca—also; eva—certainly; na—not like that; bhaviṣyāmaḥ—shall exist; sarve—all of us; vayam—we; ataḥ param—hereafter.
Above text and translation is from – “http://prabhupadabooks.com/bg”
Never was there a time when I, you, these kings never existed. Nor there will come a time when we shall cease to exist.
We always exist. We were present before(our birth), we will be present in the future(after our death). So there is no need to lament on something which will continue to exist even after this body perishes.
Continuing the thought from the previous verse, may be that’s why learned men don’t lament on the living or the dead, because they know that we always exist irrespective of our body.