KATHOPNISHAD CHAPTER 4 SHLOK 10

                                                                  यदेवेह तदमुत्र 

                                                                 यदमुत्र तदन्विह । 

                                                               मृत्योः स मृत्युमाप्नोति 

                                                             य इह नानेव पश्यति ॥ १0

                                                     YAD EVA  IHA TAD  AMUTRA

                                                     TADMUTRA  TAD  ANV  IHA |

                                                MRUTYOH  SA  MRUTYUM  APNOTI 

                                                    YA  IHA  NAN  IVA  PASHYATI ||10

                     WHAT IS HERE ,IS THERE AND WHAT IS THERE IS IS HERE.

ONE WHO SEES (KNOWS) THE MULTIFOMS ,GOES FROM DEATH TO DEATH ||10

      This Shlok is continuation of the answer from Yamaraj. This Shlok remined me of the famous one -OM PURNAT PYN IDAM -----. Which meant that THIS COMPLETE  AND THAT IS COMPLETE  AND WHEN THIS ( COMPLETE ) IS ADDED TO THAT COMPLETE IT IS COMPLETE  AND WHEN YOU TAKE OUT THIS COMPLETE FROM THAT COMPLETE IT IS (STILL) COMPLETE . We are told in this Shlok that what we see -perceive HERE in this manifested universe is THERE and what is THERE is HERE . So the manifested universe came from the THERE THE BRAHMAM  and so what one sees or perceives is nothing but BRAHAMAM and so HERE  and THERE , there is no difference. We are often give an example of pot and clay. The pot is nothing but clay. What we have here or what we perceive is NAMA, RUPA AND VYAVAHAR - THE NAME THAT WE GIVE  AND THE FORM that we see  and the USE that we have . So the pot is clay but when we created pot we have specific form and so we name it as pot and then we use it to store water. So the POT has no independent existence apart from clay  and there is nothing but clay in the pot  and pot is not eternal but clay was there before the pot was made  and it continues to be there even when the pot is made  and the clay continues to be there  even when pot is broken and there is no more pot. So this universe is nothing but BRAHAMAM and it is nothing but BRAHAMAM and BRAHAMAM was there before universe manifested  and it will be there when the universe is not there. 

    So when one realizes that this apparent universe is same as same as Brahmam, then he is released from the birth- death cycle. Nachiket had asked the question as to what happens after death  and Lord of Death is answering that HERE and THERE is same and when one sees and perceives BRAHMAM in everything then he has no death and birth.