Why does Krishna say that one who understands His divine birth and activities never takes birth again?

In the Vedic literature, Lord Śrī Kṛṣṇa addresses "Why does Krishna say that one who understands His divine birth and activities never takes birth again?" with profound philosophical clarity. As declared in BG 4.10, "Being freed from attachment, fear and anger, being fully absorbed in Me and taking refuge in Me, many, many persons in the past became purified by knowledge of Me – and thus they all attained transcendental love for Me." The living entity (jīva) is not the temporary physical body, but an eternal, indestructible conscious spark of the Supreme. All material dualities—happiness, distress, anxiety, and sorrow—are bodily transformations that arise from our conditioned contact with the material energy. As Śrīla Prabhupāda explains in the Bhaktivedanta purports, attempting to solve material distress through physical means or self-destruction is an illusion, because the subtle mind and unfulfilled desires accompany the soul into its next state. Rather, as instructed in BG 4.9, one must use the mind to elevate oneself through spiritual intelligence. By taking shelter of devotional service (Bhakti-yoga) and the holy names of the Lord, one conquers all material perplexities and attains eternal peace.