Verse 65

मृतो नष्ट इति प्रोक्तो मन्ये तच्च मृषा ह्यसत् ।स देशकालान्तरितो भूत्वा भूत्वानुभूयते

In plain words

'The dead is destroyed,' so it is said; but I think that too is false, indeed unreal. He, set apart only by place and time, is experienced again and again, coming to be, coming to be.