परावरेषां भूतानामात्मा य: पुरुष: पर: । स एवासीदिदं विश्वं कल्पान्तेऽन्यन्न किञ्चन ॥ ८ ॥
parāvareṣāṁ bhūtānām ātmā yaḥ puruṣaḥ paraḥ sa evāsīd idaṁ viśvaṁ kalpānte ’nyan na kiñcana
The transcendental Supreme Purusha, the Paramatma of all beings—high and low—alone existed at the end of the kalpa; then this manifested cosmos was not, and nothing else existed but Him.
Taking the proper position from which to describe the dynasty of Manu, Śukadeva Gosvāmī begins by saying that when the entire world is inundated, only the Supreme Personality of Godhead exists, and nothing else. Śukadeva Gosvāmī will now describe how the Lord creates other things, one after another.
This verse states that at the end of the kalpa, only the Supreme Person remains; nothing separate from Him exists.
The verse identifies the Supreme Puruṣa as the ātmā of all beings—both the highest and the lowest—indicating the Lord’s presence within all.
Seeing the Lord as the inner Self of all encourages humility, reverence for every living being, and steadiness in devotion beyond changing circumstances.