तपाम्यहमहं वर्षं निगृह्णम्युत्सृजामि च |
अमृतं चैव मृत्युश्च सदसच्चाहमर्जुन || 19||
tapāmyaham ahaṁ varṣhaṁ nigṛihṇāmyutsṛijāmi cha
amṛitaṁ chaiva mṛityuśh cha sad asach chāham arjuna
tapāmi—radiate heat; aham—I; aham—I; varṣham—rain; nigṛihṇāmi—withhold; utsṛijāmi—send forth; cha—and; amṛitam—immortality; cha—and; eva—also; mṛityuḥ—death; cha—and; sat—eternal spirit; asat—temporary matter; cha—and; aham—I; arjuna—Arjun
O I give heat; I hold back and send forth rain. I am immortality, O Arjuna, and also death. I am being and I am non-being.
The Lord is the cause for the origin of the world and all the activities taking place in it. As an illustration, the phenomena of rain is explained here. The Sun causes heat and absorbs water and then again releases it in the form of rain. The whole of the natural phenomena as we understand is the work of the Lord Himself. If we extend the analogy, we will find that every force, small or great, is nothing but the manifestation of the Lord.
When the rope is mistaken for the snake, the rope, as the foundation, has not in any way changed. So also, what appears as the universe is in reality Brahman. So everything in the world like death and immortality, like being and non-being relatively is nothing but Brahman.
The words “being” and “non-being” are used in the sense of the manifested and the unmanifested. The unmanifested, or “non-being,” is the cause of the manifested, or “being.” The word “non-being” is not used in the text in the sense of “non-existence.”
Swami Vivekananda Says —
The thinker of this philosophy has been struck by the idea that one power is behind all phenomena. In our thought of God, there is human limitation, personality: with Shakti comes the idea of One Universal Power. “I stretch the bow of Rudra when He desires to kill”, says Shakti. The Upanishads did not develop this thought; for Vedanta does not care for the God-idea. But in the Gita comes the significant saying to Arjuna, “I am the real, and I am the unreal. I bring good, and I bring evil.”[Source]