Bhagavad Gita, Chapter 13, Verse 23

य एवं वेत्ति पुरुषं प्रकृतिं च गुणैः सह । सर्वथा वर्तमानोऽपि न स भूयोऽभिजायते

ya evaṃ vetti puruṣaṃ prakṛtiṃ ca guṇaiḥ saha | sarvathā vartamāno'pi na sa bhūyo'bhijāyate

Translation

He who thus knows Puruṣa and Prakṛti together with qualities, whatever his conduct, he is not born again.

— Alladi Mahadeva Sastri

Word meanings

yaḥ
who
evam
thus
vetti
knows
puruṣam
spirit
prakṛtim
matter
ca
and
guṇaiḥ
with qualities
saha
with
sarvathā
in all ways
vartamānaḥ
existing
api
also
na
not
saḥ
he
bhūyaḥ
again
abhijāyate
is born

Śaṅkarācārya's commentary

He who knows Puruṣa in the manner mentioned above, i.e., he who directly perceives Him as his very Self, 'This I am,' he who knows Prakṛti or Avidyā with all its modifications, i.e., he who knows the Prakṛti as resolved into nothing (abhāva) by vidyā or knowledge — whatever life he may lead, he is not born again; that is, he will not have to put on another body on the death of this, i.e., at the end of the birth in which he has attained wisdom. How much more so the wise man who stands firm in the path of duty. Knowledge consumes all acts which spring from avidyā, kāma, and the other affections that are the seeds of evil. The acts which have begun their effects (prārabdha-karma) by way of bringing about the present birth continue till their inherent energy is exhausted; but those acts which have not yet begun their effects can be neutralised by the knowledge of truth, just as an arrow not yet propelled can be withdrawn from the bow. Thus when the body of a wise man perishes, he is not born again.