Kurma Purana — Purva Bhaga, Shloka 17
Time-Reckoning (Kāla-gaṇanā): Yugas, Manvantaras, Kalpas, and Prākṛta Pralaya
तस्यान्ते सर्वतत्त्वानां स्वहेतौ प्रकृतौ लयः / तेनायं प्रोच्यते सद्भिः प्राकृतः प्रतिसंचरः
tasyānte sarvatattvānāṃ svahetau prakṛtau layaḥ / tenāyaṃ procyate sadbhiḥ prākṛtaḥ pratisaṃcaraḥ
その周期の終わりには、あらゆる実在の原理（タットヴァ）は自らの因であるプラクリティへと融け帰る。ゆえに賢者はこの過程を「プラークリタ・プラティサンチャラ」—原初の自然への帰還（溶解）—と呼ぶ。
Narrator/Sage (Purāṇic discourse tradition; teaching cosmology to the listener)
Primary Rasa: shanta
Secondary Rasa: karuna
FAQs
By describing the dissolution of all tattvas into Prakṛti, the verse implies that the changing cosmos is reversible and contingent; the Atman/Supreme is understood (in the Purāṇic-Yogic view) as distinct from these dissolving categories—witnessing and transcendent to material involution.
This verse is doctrinal rather than procedural: it supports Yoga-viveka (discriminative insight) by mapping how the tattvas resolve back into their cause. Such cosmological discernment is used in meditation to detach from evolutes (body-mind-world) and turn awareness toward the unchanging spiritual principle.
Indirectly: it frames dissolution in a shared metaphysical language (tattvas, Prakṛti, laya) that both Śaiva and Vaiṣṇava traditions employ. The Kurma Purāṇa often uses this common Yoga-Sāṃkhya framework to harmonize sectarian viewpoints under one cosmic order.