Sāṅkhya of Creation and Annihilation
Sarga–Nirodha-viveka
अन्ने प्रलीयते मर्त्यमन्नं धानासु लीयते । धाना भूमौ प्रलीयन्ते भूमिर्गन्धे प्रलीयते ॥ २२ ॥ अप्सु प्रलीयते गन्ध आपश्च स्वगुणे रसे । लीयते ज्योतिषि रसो ज्योती रूपे प्रलीयते ॥ २३ ॥ रूपं वायौ स च स्पर्शे लीयते सोऽपि चाम्बरे । अम्बरं शब्दतन्मात्र इन्द्रियाणि स्वयोनिषु ॥ २४ ॥ योनिर्वैकारिके सौम्य लीयते मनसीश्वरे । शब्दो भूतादिमप्येति भूतादिर्महति प्रभुः ॥ २५ ॥ स लीयते महान् स्वेषु गुणेषु गुणवत्तमः । तेऽव्यक्ते सम्प्रलीयन्ते तत् काले लीयतेऽव्यये ॥ २६ ॥ कालो मायामये जीवे जीव आत्मनि मय्यजे । आत्मा केवल आत्मस्थो विकल्पापायलक्षणः ॥ २७ ॥
anne pralīyate martyam annaṁ dhānāsu līyate dhānā bhūmau pralīyante bhūmir gandhe pralīyate
At the time of annihilation, the mortal body of the living being becomes merged into food. Food merges into the grains, and the grains merge back into the earth. The earth merges into its subtle sensation, fragrance. Fragrance merges into water, and water further merges into its own quality, taste. That taste merges into fire, which merges into form. Form merges into touch, and touch merges into ether. Ether finally merges into the sensation of sound. The senses all merge into their own origins, the presiding demigods, and they, O gentle Uddhava, merge into the controlling mind, which itself merges into false ego in the mode of goodness. Sound becomes one with false ego in the mode of ignorance, and all-powerful false ego, the first of all the physical elements, merges into the total nature. The total material nature, the primary repository of the three basic modes, dissolves into the modes. These modes of nature then merge into the unmanifest form of nature, and that unmanifest form merges into time. Time merges into the Supreme Lord, present in the form of the omniscient Mahā-puruṣa, the original activator of all living beings. That origin of all life merges into Me, the unborn Supreme Soul, who remains alone, established within Himself. It is from Him that all creation and annihilation are manifested.
The annihilation of the material world is the reversal of the process of creation, and ultimately everything is merged to rest within the Supreme Lord, who remains full in His absolute position.
This verse teaches that time ultimately merges into the Māyā-covered jīva, and the jīva merges into the inner self; the pure self is known by the ending of material dualities and mental constructions.
In the Uddhava Gītā section, Kṛṣṇa instructs Uddhava on tattva—how the cosmos resolves back into subtler principles—so Uddhava can detach from temporary forms and fix devotion on the unborn Supreme.
Practice steady remembrance of the Lord, observe thoughts without being ruled by them, and choose devotional discipline (śravaṇa, kīrtana, japa) to reduce reactive duality and rest awareness in the self’s purity.