Sāṅkhya of Creation and Annihilation
Sarga–Nirodha-viveka
विराण्मयासाद्यमानो लोककल्पविकल्पकः । पञ्चत्वाय विशेषाय कल्पते भुवनैः सह ॥ २१ ॥
virāṇ mayāsādyamāno loka-kalpa-vikalpakaḥ pañcatvāya viśeṣāya kalpate bhuvanaiḥ saha
I am the foundation of the universal form (virāṭ-rūpa), which displays endless variety through the repeated creation, maintenance, and dissolution of the planetary systems. By arranging the coordinated union of the five elements, it manifests the diverse forms of created existence along with all worlds.
According to Śrīla Śrīdhara Svāmī, the word mayā refers to the Lord in His form as eternal time.
This verse states that when dissolution arrives, the manifested worlds cease their cycles of arrangement and become fit to merge into the five gross elements (earth, water, fire, air, ether), entering a distinct stage of dissolution.
Krishna instructs Uddhava in tattva-jñāna (truth about reality) to cultivate detachment from temporary cosmic structures and to anchor devotion in the eternal Supreme, beyond creation and dissolution.
It encourages remembering impermanence: worldly arrangements change and end, so one should prioritize steady spiritual practice—bhakti, humility, and inner clarity—over anxiety about shifting external circumstances.