Verse 2.27:

जातस्य हि ध्रुवो मृत्युर् ध्रुवं जन्म मृतस्य च ।
तस्माद् अपरिहार्येऽर्थे न त्वं शोचितुम् अर्हसि ॥ 

jAtasya hi dhruvo mRityur dhruvaM janma mRitasya cha |
tasmAd aparihArye’rthe na tvaM shochitum arhasi ||

Jatasya: For the one who has got birth, certain and changeless is death. For the one who is dead too, birth again is a non-changing certainty. For the life which has birth and death, in that unavoidable circumstance it is not fit for you to worry. Even about the beings who have the cause and equipment of body and mind bound together too, you should not have any worry or sorrow because:

Verse 2.28:

अव्यक्तादीनि भूतानि व्यक्तमध्यानि भारत ।
अव्यक्तनिधनान्येव तत्र का परिदेवना ॥

avyaktAdIni bhUtAni vyakta-madhyAni bhArata |
avyakta-nidhanAnyeva tatra kA paridevanA ||

Avyaktadi: Beginning from the unmanifest, not seen and not apprehended, these beings, sons, friends etc. who are an assemblage of cause and equipment born as an effect, they did not exist before they were born. They were unmanifest too. After being born and after death after being visible for sometime, they become unmanifest again after death. This means that even after death they attain the condition of being unmanifest only.  
Nothing is yours: Therefore it is said on the same note that which manifested from the unmanifest and goes again to the unmanifest it neither belongs to you, nor do you belong to them. What is the point about feeling sad about that in this way?
Why do you feel sorry?: Here, where is the wailing over beings upon beings who are unmanifest, then they manifest and go back to the unmanifest again?
Avatarika – Introducing the next verse: This Self described here is very difficult to know what to say of you not knowing,on account of their confusion which is their natural state, they do not know. How is this Self difficult to know? – it is said:

Verse 2.29:

आश्चर्यवत्पश्यति कश्चिद् एनम् आश्चर्यवद्वदति तथैव चान्यः ।
आश्चर्यवच्चैनमन्यः शृणोति श्रुत्वाप्येनं वेद न चैव कश्चित् ॥

Ashcharyavat pashyati kashchid enam Ashcharyavad vadati tathaiva chAnyaH |
Ashcharyavach chainam anyaH shRuNoti shrutvApyenaM veda na chaiva kashchit ||

Amazing: Some see it with wonder like something not seen before, as if they just chanced upon something like that suddenly. Some see this Self with amazement.  Some others in the same way speak about this Self with amazement. Some others hear about it with such wonder. Having heard, seen and spoken about it people do not indeed know this. Therefore, one who sees the Self with wonder speaks about the Self with wonder, hears about the Self with wonder, they are just one in many thousands. Therefore, the opinion is the Self is difficult to know.

– Brahmacharini Sharanya Chaitanya.