Ahiṃsā as Threefold Restraint (Mind–Speech–Action) and the Ethics of Consumption
मृतं शरीरं हि नृणां सूक्ष्ममव्यक्ततां गतम्
mṛtaṃ śarīraṃ hi nṛṇāṃ sūkṣmam avyaktatāṃ gatam
मृतं शरीरं हि नृणां सूक्ष्ममव्यक्ततां गतम् ।
युधिछिर उवाच
The verse teaches that after death the body no longer remains in a gross, visible condition; it becomes subtle and unmanifest. This supports an ethical stance of non-attachment and clear discernment about the transient nature of embodied life.
Yudhiṣṭhira is speaking in a reflective, doctrinal context within the Anuśāsana Parva, invoking the nature of the body after death to ground a discussion on right understanding and conduct (dharma) in the face of mortality.