Bhagavad Gita · Chapter 13: The Field and the Knower of the Field

Bhagavad Gita 13.12

jñeyaṃ yattatpravakṣyāmi yajjñātvāmṛtamaśnute | anādimatparaṃ brahma na sattannāsaducyate ||

I will now describe what is to be known, by knowing which one attains immortality: the supreme Brahman, which has no beginning, and which is said to be neither being nor non-being.

Modern context

Now Krishna turns to what is to be known: Brahman, without beginning, which is said to be neither being nor non-being. This is not a riddle for its own sake. Everything we normally call 'being' is a thing among things. Everything we call 'non-being' is the absence of a thing. The ground of all things is neither. It cannot be placed in either category, because both categories arise within it.