24. This individual soul is unbreakable and insoluble, and can neither be burned nor dried. He is everlasting, present everywhere, unchangeable, immoveable, eternally the same.
Significance:
The soul being present everywhere means the soul can go everyhwere within ones own consciousness, ones own, shared with God who is everywhere, minute universe. The fact that the spirit soul is unchangeable, immovable and eternally the same one can only realise in harmony with the unchangable eternal reality, Brahman.  Brahman is explained by bewildered nobodies as a “Hindu philosophical concept”. But Brahman is not a “Hindu philosophical concept”, Brahman it is the ultimate reality. The problem these materialists have is that they don’t understand the principle of “change” since they’re 24/7 stuck in the phantasmagoria of their deluded minds. The great Greek philosopher Parmenides, who lived around 2600 years ago according to the available information, also realised, however, that “change” in fact is illusory.

25. It is said that the spirit soul is invisible, inconceivable and immutable. Knowing this, one should not grieve for the body.
Significance:
When something is invisible it means it is unmanifested. In the material world the spirit soul is invisible, which means it is there, but it is unmanifested. One can get the spirit soul, the true eternal self, manifested by quitting the coverings of illusion, saying goodbye to them once and for all.  Being inconceivable in this connectivity means being beyond mental reach. One has to get clear ones buddhi, ones intelligence, in order to be able to realise the nature of the spirit soul.  It is interesting in this regard that these days more or less all over the world the intelligence test, the “IQ test”, is being used. In actuality this test has got nothing to do with ones intelligence. This because with this test one measures, under certain circumstances, ones capability to solve relative problems. Solving relative problems is a function of the mind, the faculty within with which a person analyses, accepts and rejects all things non permanent. So “MQ”, mental quotient, is the appropriate initialism to use in this context.  Through use of ones buddhi, ones intelligence, one gets clear Krishna, the always & everywhere Absolute Truth. It is nonetheless true that, as a general principle, one has to be more or less exhausted mentally before one becomes interested in spiritual life and engages in it. Being seasoned in the material world, the world of all kinds of relative data, for that reason is very handy.

26. If you, however, e.g. think that the soul takes birth forever and dies forever, you still have no reason to lament, oh Physical Fireball.
Significance:
In the state of confusion people may have all kinds of fantasies. But also those who conclude the world is just a coincidence have no reason to lament. When one claims human beings are just coincidental chemical configurations and that the world comes from nothing and God is just some medieval mental need there is obviously never any reason to be fearful, envious, disappoined, or wannabe dictatorial.

27. One who has taken his birth is sure to die, and after death one is sure to take birth again. Therefore, in the unavoidable discharge of your duty, you should not lament.
Significance:
Life in the material world is superficial, filled with all kinds of anxieties and useless for anyone with a functioning brain, except for leaving it. But one should never lament about it since a person is eternal and one can opt out of it. When a person takes the humble stance and engages in spiritual life he, or she, becomes effective in ones activities and reaches total perfection of existence.

28. All created beings are unmanifest in the beginning, manifest in their interim state, and unmanifest again when annihilated. So what need is there for lamentation?
Significance:
Created beings are the idols in the material mind. Idols exist in the mind of the idolater. They come and go, based upon ones desires for all kinds of temporary objects. Materialists are idol worshippers and are therefore like being haunted by ghosts, smaller and bigger ones. It’s very comical to know that fake religionists worship the idols of money, women, sex, jewelry, carcasses, worldly political power etc. etc. every other day but claim “we only worship God!”. Indeed, there’s a reason they’re disappointed, easily angered and very envious every other day. Bad luck for these losers who claim victimhood as a natural act and consider it to have a lying nature to be oke. Although they have these sad qualities they can never go beyond Brahman one nanosecond, since Brahman is the unchangeable eternal reality. And also they, when they tone down, quit their medieval nonsense and engage in spiritual life can get peace of mind, come to the level of actual knowledge. And because of it become very happy persons.