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BG 13.23

य एवं वेत्ति पुरुषं प्रकृतिं च गुणैः सह
सर्वथा वर्तमानोऽपि न स भूयोऽभिजायते

ya evaṃ vetti puruṣaṃ prakṛtiṃ ca guṇaiḥ saha
sarvathā vartamāno'pi na sa bhūyo'bhijāyate

TRANSLATION

He who understands the self and the Prakrti thus with the Gunas is not born again, in whatever state he may be placed.

PURPORT

He who ‘understands’, namely, knows truly with discrimination, the self to be thus, and also the Prakrti as having the aforesaid nature along with Sattva and other Gunas, whose nature will be later examined, is never born again, i.e., is never reborn conjointly with Prakrti again in ‘whatever state he may be placed,’ i.e., in whatever painful condition he may be placed in the bodies of divinities, men etc. The meaning is that at the time when the body ceases to exist, the self will attain the purified state characterised by boundless knowledge devoid of evil.