Madhvacarya's Commentary
In this verse the Supreme Lord clarifies the distinction between the
physical body and the eternal soul by giving this succinct analogy.
Now begins the summation.
The living entities propensity of acquiring and discarding physical bodies
is factually the process of birth and death and therefore should be
understood as not deserving to be the cause of sorrow. Thus the Supreme
Lord gave explanation was given to delineate this.