tathā śarīrāṇi vihāya jīrṇāni-
anyāni saṃyāti navāni dehī – 2.22
As clothes put on the body are discarded and new ones worn instead, so the indwelling spirit leaves aging bodies, and takes up new ones.
Krishna showed death is not an extinction, instead a transition alone (2.13). He continues the same thread.
Like birth, death also is a regular and fulfilling factor in life and its display. It is like discarding used clothes and wearing new ones. Body is just a dress to the Self.
It is like waves rising, moving to the shore and subsiding. Sea and waves go together. Birth and death of bodies are also alike. Sea is visible, but the inner Soul is invisible.
Our intelligence can perceive truths far better than the senses. The senses can know only gross and fragmented existence. It is for the intelligence to comprehend the Subject consciousness on which the whole world display appears to be.