यः स सर्वेषु भूतेषु नश्यत्सु न विनश्यति।।8.20।।
।।8.20।।परन्तु उस अव्यक्त(ब्रह्माजीके सूक्ष्मशरीर) से अन्य अनादि सर्वश्रेष्ठ भावरूप जो अव्यक्त है उसका सम्पूर्ण प्राणियोंके नष्ट होनेपर भी नाश नहीं होता।
After completing the expose on the impermanence of all material worlds, Lord Krishna elucidates in this verse and the next on the eternal nature of the spiritual worlds which exist beyond avyakta the unmanifest and which is never destroyed when all the material worlds perish. Beyond the avyakta is another superior nature, unmanifest which is the cause of prakriti, the material substratum pervading existence, and which exists as the cause of all things in the moving and non-moving universes. This superior unmanifest is beyond the perception of the senses and without a beginning and it never ceases to exist even when all the worlds and all created beings, which are merely causes and effects, inevitably perish.