Bhagavad Gīta Bhāshya and Tātparya
B.G 2.28
अव्यक्तादीनि भूतानि व्यक्तमध्यानि भारत। अव्यक्तनिधनान्येव तत्र का परिदेवना ॥२-२८॥
avyaktādīni bhūtāni vyaktamadhyāni bhārata। avyaktanidhanānyeva tatra kā paridevanā ॥2-28॥
[अव्यक्तादीनि (avyaktādīni) - unmanifested beginnings; भूतानि (bhūtāni) - beings; व्यक्तमध्यानि (vyaktamadhyāni) - manifested in the middle; भारत (bhārata) - O Bharata; अव्यक्तनिधनानि (avyaktanidhanāni) - unmanifested at the end; एव (eva) - indeed; तत्र (tatra) - there; का (kā) - what; परिदेवना (paridevanā) - lamentation;]
(O Bharata, beings are unmanifested in their beginnings, manifested in their middle state, and unmanifested again in their end. What is there to lament about?)
O Bharata, creatures are unmanifest in the beginning, manifest in-between, and they indeed dissolve as unmanifest on death. What is there to lament about such matters?
Gīta Bhāshya 2.28
Inevitable nature of beings is further clarified.
तदेव स्पष्टयति अव्यक्तादीनीति ॥२८॥
tadeva spaṣṭayati avyaktādīnīti ॥28॥
[तत् (tat) - that; एव (eva) - indeed; स्पष्टयति (spaṣṭayati) - explains; अव्यक्त (avyakta) - unmanifest; आदीनि (ādīni) - beginning with; इति (iti) - thus;]
(It indeed explains the concept starting from the unmanifest.)
Same is clarified further with the verse 'avyaktādīni'.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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