This is one of the most direct statements in the Gita. For whoever is born, death is certain. For whoever has died, birth is certain. Over what is unavoidable, you have no reason to grieve.
Day follows night. Night follows day. Seeds become trees. Trees shed seeds. The cycle simply runs. Krishna is pointing at the largest, most obvious pattern in existence and asking Arjuna to see it clearly. When something cannot be prevented by any effort, any power, any prayer — spending your energy in grief over it is like trying to hold back the tide with your hands.
There is deep practicality here. Krishna is not dismissing sorrow as trivial. He is saying: direct your strength toward what you can act on. The cycle of birth and death is beyond anyone's control — but your duty, your action, your conduct on the battlefield — those are entirely in your hands.