Kesava Kasmiri's Commentary
Even when the soul has departed from the physical body and no longer connected as is inevitable at the time of death and the bodies of respected elders like Bhishma are no longer perceptible still what is the necessity for grief? To this Lord Krishna states that all is unmanifest in its primordial state which is characterised by the three qualities known as sattva, rajas and tamas and which is a prior stage of creation to the illusory energy and material creation. All living entities have bodies in substratum as consciousness and this is the original matter of all existence which is beyond perception due to its being extremely subtle and subatomic in essence. But this in no way indicates that there is before all this an antecedent non-existence as the logicians and the impersonalists opine due to there inability to perceive this extremely subtle, subatomic nature. This original matter although extremely subtle and subatomic is revealed in the Vedic scriptures and is perceived by one whose consciousness has attained the realization of that state. Thus they are of the same nature although there is modification during the intermediate stage from birth to death as is established in the Vedanta Sutra, II:XV,XVI of Vedavyasa which states: because of the existence of the cause, the effect is perceived; the effect is non-different from the cause although being posterior because it is existent in the cause.
It should not under any circumstances be erroneously assumed or mistakingly believed that from a non-existent condition the existent was produced and that because of the cause being non-existent then the effect is non-existent and thus the world is also non-existent. This has already been refuted and clarified by Vedavyasa in Vedanta-Sutra, II:XIX where it states: That as a cloth is non-different from its threads, an effect is also non-different from it's cause. So how can it be reconciled that the something can be produced from nothing as those hypothesising that existence can manifest from the non-existent.
If we were to accept our origin as being non-existent then we can accept that the oil of sesame seeds is produced from sand but this has never been seen or heard. Because it is subatomic it is imperceptible and yet it is still existing. Therefore in the matter of the existence of living entities the unmanifest, imperceptibly subtle, transforms itself into the manifest by modification which is known as birth and after some time again transforms itself into the unmanifest which is known as death. So when the correct understanding of birth and death is realized then what possibly is the necessity for lamentation as it is not befitting one who is situated in spiritual intelligence.