2.28 Human beings etc., (i.e., bodies) exist as entities; their previous stages are unknown, their middle stages in the form of man etc., are known, and their (final) and future stages are unknown. As they thus exist in their own natural stages, there is no cause for grief.

After thus saying that there is no cause for grief even according to the view which identifies the body with the self, Sri Krsna proceeds to say that it is hard to find one who can be said to have truly perceived the Atman or spoken about It or heard about It or gained a true conception of It by hearing. For the Atman, which is actually different from the body, is of a wonderful nature.