Srimad Bhagavatam — Ekadasha Skandha, Shloka 22
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 dissolution, the mortal body merges into food; food into grain, grain into earth, and earth into its subtle essence, fragrance. Fragrance merges into water, water into taste, taste into fire, and fire into form; form into touch, touch into air, air into ether, and ether into the tanmātra of sound. The senses merge into their presiding devas; the devas into the mind; the mind into sattvic false ego; sound into tamasic false ego and then into mahat-tattva. Mahat dissolves into the guṇas, the guṇas into the unmanifest, the unmanifest into time; time into the Mahā-puruṣa, the awakener of all jīvas; and that source of life merges into Me, the unborn Supreme Ātman. I alone remain, established within Myself, from whom creation and annihilation are revealed.
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.