tapāmyaham ahaṁ varṣhaṁ nigṛihṇāmyutsṛijāmi cha
amṛitaṁ chaiva mṛityuśh cha sad asach chāham arjuna
I give heat; I hold back and send forth the rain; immortality and also death, being and non-being am I, Arjuna.
In plain words: Krishna tells Arjuna that he gives heat, and he holds back the rain or lets it fall. He is both immortality and death, both what exists and what does not.