BG 14.2

14.2 इदम् this? ज्ञानम् knowledge? उपाश्रित्य having taken refuge in? मम My? साधर्म्यम् unity? आगताः have attained to? सर्गे at the time of creation? अपि also? न not? उपजायन्ते are born? प्रलये at the time of dissolution? न not? व्यथन्ति are (they) disturbed? च and.Commentary Having resorted to this knowledge they (the sages) are assimilated into My own nature. They have attained to My Being. They have become identical with Me. They live in Me with no thought of thou or I. They go beyond birth and death. There is no birth for them when creation begins and there is no death for them at the time of dissolution. Having reached Me they attain eternity? immortality and perfection. Having become identical with Me through the attainment of the knowledge of the Self by practising the necessary means? they are neither born at the time of creation nor are they disited at the time of dissolution. Knowledge of the Self is eulogised by the Lord in this verse.

— vedicscriptures · exposition · source ↗

After acquiring perfect transcendental knowledge, one acquires qualitative equality with the Supreme Personality of Godhead, becoming free from the repetition of birth and death. One does not, however, lose his identity as an individual soul. It is understood from Vedic literature that the liberated souls who have reached the transcendental planets of the spiritual sky always look to the lotus feet of the Supreme Lord, being engaged in His transcendental loving service. So, even after liberation, the devotees do not lose their individual identities. Generally, in the material world, whatever knowledge we get is contaminated by the three modes of material nature. Knowledge which is not contaminated by the three modes of nature is called transcendental knowledge. As soon as one is situated in that transcendental knowledge, he is on the same platform as the Supreme Person. Those who have no knowledge of the spiritual sky hold that after being freed from the material activities of the material form, this spiritual identity becomes formless, without any variegatedness. However, just as there is material variegatedness in this world, in the spiritual world there is also variegatedness. Those in ignorance of this think that spiritual existence is opposed to material variety. But actually, in the spiritual sky, one attains a spiritual form. There are spiritual activities, and the spiritual situation is called devotional life. That atmosphere is said to be uncontaminated, and there one is equal in quality with the Supreme Lord. To obtain such knowledge, one must develop all the spiritual qualities. One who thus develops the spiritual qualities is not affected either by the creation or by the destruction of the material world.

— vedicscriptures · exposition · source ↗