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
Mahat-tattva itu menyatu ke dalam sifat-sifat alam (guna). Sifat-sifat itu menyatu ke dalam yang tidak termanifestasi (Avyakta), dan Avyakta menyatu ke dalam Masa.
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.
In 11.24.26, Kṛṣṇa explains that the Mahat-tattva merges back into the guṇas, the guṇas merge into the unmanifest (avyakta), and ultimately even Time is absorbed into the imperishable Supreme.
Kṛṣṇa is teaching Uddhava Sāṅkhya-based discernment so he can detach from temporary material transformations and fix his understanding on the imperishable reality that remains beyond creation and destruction.
See changing situations, identities, and emotions as temporary products of the guṇas; cultivate steady devotion and inner witnessing, remembering that the ultimate shelter is the imperishable Supreme beyond time.