सर्वभूतानि कौन्तेय प्रकृतिं यान्ति मामिकाम्।
कल्पक्षये पुनस्तानि कल्पादौ विसृजाम्यहम्।।9.7।।
।।9.7।। हे कौन्तेय (एक) कल्प के अन्त में समस्त भूत मेरी प्रकृति को प्राप्त होते हैं और (दूसरे) कल्प के प्रारम्भ में उनको मैं फिर रचता हूँ।।
All beings movable and immovable enter into the Supreme Lord external nature know as prakriti or the transitory material substratum which identifies with tamas or nescience which is the non-sentient, undifferentiated vast expanse of mass matter in its indistinct state having no name, no form and no consciousness. The words kalpa-ksaye means at the time time of universal dissolution being the end of a maha-kalpa which is the conclusion of Brahmas lifetime whereby one of his years equals 26 trillion, 439 billion and 400 million human years and his lifetime is 100 of such years. At this time all living entities are dissolved into the prakriti of Lord Krishna by His will alone and subsequently at the dawn of the next kalpa all living entities are projected out of the darkness by Lord Krishna to continue their karma or reactions from their previous actions exactly where they left off. Lord Krishna is willing to produce all the living entities from His own transcendental body. The Vedic scriptures declare: Of whom avyakta or imperceptible energy is His spiritual body. Avyakta merges into aksara or indestructible and aksara merges into tamas darkness. Manu Samhita I.VIII beginning se bhidyaya sarat svat aprakritam meaning it was darkness in the beginning and by darkness all was hidden and indiscernible.
