भूतग्रामः स एवायं भूत्वा भूत्वा प्रलीयते।
रात्र्यागमेऽवशः पार्थ प्रभवत्यहरागमे।।8.19।।
।।8.19।। हे पार्थ वही यह भूतसमुदाय है जो पुनः पुनः उत्पन्न होकर लीन होता है। अवश हुआ (यह भूतग्राम) रात्रि के आगमन पर लीन तथा दिन के उदय होने पर व्यक्त होता है।।
Those who understand the succession of Brahmas day and night as established by the Supreme Lord Krishna applicable for all created beings from human up to the highest material being know that the duration of Brahmas day is 4 billion 320 million years and an equal duration is his night. At the dawning of Brahmas day all beings and things in the threefold regions of material existence along with their bodies and senses, objects of enjoyment and locations of enjoyment all in a subtle form issue out of an avyakta or unmanifest state emanting Brahmas subtle body. When Brahmas night draws nigh all that issued out are all once again reabsorbed into that avyakta state of his subtle body. The exact same groups and species of variegated beings adhere to the stringent law of karma or the reactions to previous actions are bound in the material existence and come and go. Appearing in Brahmas day and vanishing in his night again and again perpetually. One year of Brahma equals 26 trillion, 438 billion and 400 million years. When the duration of Brahmas life which is 100 of such years ends. Then immeadiately all systems of all material worlds in existence, operating in tandem or at random up to Brahmas own planet and even Brahma himself are ended and dissolve into the infinite. This dissolution has an order as confirmed in the Subala Upanisad beginning: Prithivy apsu praliyate, apas tejas liyante meaning Earth is devolved into water, water is devolved into fire. Fire is devolved into air etc. air is devolved into ether, ether is devolved into the cosmos, the cosmos devolves into avyakta the unmanifest, the unmanifest devolves into the aksara the imperishable, the imperishable devolves into tamas or darkness and the darkness merges finally back into the Supreme Being. Thus all things except the Supreme Lord are regulated and controlled by time. All things without exception owe their existence to the Supreme Lord Krishna, deriving their inception from Him and concluding their absorption in Him. In the material worlds there is absolutely no alternative to the cycle of birth and death. Thus at the end of life the forced relinquishing of material wealth and opulence for those who wasted there lives to obtain it is inevitable. But for those who instead used their precious human life to attain the Supreme Lord Krishna, having Him as there sole refuge and goal; for them rebirth is not even to be considered as they are automatically liberated from samsara the perpetual cycle of birth and death. Next will be shown that there is also no rebirth for those who have achieved atma tattva or realisation of the soul.