Verse 38

तरङ्गकणजालेन पयसीव पयो घनम् ।शरीरनाशेन कथं ब्रह्मणो मृतधीर्भवेत्

In plain words

As water is water massed in water, through its net of waves and droplets -- how then, by the destruction of the body, could there arise the notion of death for Brahman?