yam hi na vyathayanty ete
yam—one who; hi—certainly; na—never; vyathayanti—are distressing; ete—all these; puruṣam—to a person; puruṣarṣabha—is best among men; sama—unaltered; duḥkha—distress; sukham—happiness; dhīram—patient; saḥ—he; amṛtatvāya—for liberation; kalpate—is considered eligible.
O best among men [Arjuna], the person who is not disturbed by happiness and distress and is steady in both is certainly eligible for liberation.
tv anayos tattva-darsibhih
na—never; asataḥ—of the nonexistent; vidyate—there is; bhāvaḥ—endurance; na—never; abhāvaḥ—changing quality; vidyate—there is; sataḥ—of the eternal; ubhayoḥ—of the two; api—verily; dṛṣṭaḥ—observed; antaḥ—conclusion; tu—but; anayoḥ—of them; tattva—truth; darśibhiḥ—by the seers.
Those who are seers of the truth have concluded that of the nonexistent there is no endurance, and of the existent there is no cessation. This seers have concluded by studying the nature of both.
avināśi—imperishable; tu—but; tat—that; viddhi—know it; yena—by whom; sarvam—all of the body; idam—this; tatam—widespread; vināśam—destruction; avyayasya—of the imperishable; asya—of it; na kaścit—no one; kartum—to do; arhati—able.