Srimad Bhagavatam — Ekadasha Skandha, Shloka 25
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
優しきウッダヴァよ、感覚の根源は心（サットヴァの自我）に融合する。音はタマスの自我に融合し、その自我はマハット・タットヴァ（大いなる原理）に融合する。
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.
FAQs
This verse explains a step-by-step dissolution: the senses’ source merges into the sāttvika (vaikārika) principle, which dissolves into the mind; sound returns to bhūtādi, and bhūtādi merges into the mahat-tattva.
In the Uddhava Gītā, Kṛṣṇa teaches Uddhava detachment and clear discrimination by describing how material components arise and dissolve, revealing their temporary nature and pointing the mind toward the eternal Self and the Lord.
Use it to reduce over-identification with senses and mental agitation: observe experiences as temporary transformations of nature, and redirect attention to steady spiritual practice (bhakti, remembrance, and self-inquiry).