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
रूपं वायौ स च स्पर्शे लीयते सोऽपि चाम्बरे । अम्बरं शब्दतन्मात्र इन्द्रियाणि स्वयोनिषु ॥
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.
This verse describes a stepwise dissolution: form merges into air, air into touch, touch into ether, ether into the subtle sound principle, and then the senses withdraw into their originating source.
In the Uddhava-gītā teachings, Kṛṣṇa instructs Uddhava in tattva-jñāna—how material elements and the senses resolve back into subtler causes—so detachment and devotion can mature into liberation.
By reflecting that sensory experience and material forms are temporary and dissolve into subtler causes, one reduces obsession with sense-objects and strengthens steady bhakti and inner discipline.