Verse 2

2. I shall therefore speak of the non pitiableness which is without birth, maintaining sameness throughout, so that anything supposed as being born all around is not really born.

That which is without birth will also be without death, eternal, the non pitiable one. In this non-dual reality One alone Exists which we refer to as the Absolute. This Absolute being eternal, immutable without change is without beginning and without end. The beginningless Absolute is unborn and alone Exists so it follows there is no true birth. The appearance of birth is due to Maya.