He who knows immortality, dedicated to the bliss of Brahman, attaining immortality, is not worthy of mourning nor does he feel mourning.

Amṛtatva — immortality, the state of undeath.It does not refer to the indefinite survival of the physical body but to the recognition of that which was never born and therefore will never die: pure consciousness, the eternal witness.

Brahmānandaparāyaṇa — dedicated to, sheltered in, oriented towards the bliss of Brahman.This dedication is not external devotion but internal establishment in the source of all happiness.

The result has two aspects: na śocya — he is not worthy of mourning, no one needs to grieve for him — and na śocati — he himself does not grieve.The freedom of grief works in both directions.The yogi suffers no loss because he recognizes that nothing real can be lost.And those who know him understand that his physical “death” does not affect who he truly is.This verse resonates with the teaching of the Bhagavad Gītā on the immortal nature of the Self.