B.G 9.07

सर्वभूतानि कौन्तेय प्रकृतिं यान्ति मामिकाम्। कल्पक्षये पुनस्तानि कल्पादौ विसृजाम्यहम् ॥७॥

sarvabhūtāni kaunteya prakr̥tiṁ yānti māmikām। kalpakṣaye punastāni kalpādau visr̥jāmyaham ॥7॥

[सर्वभूतानि (sarvabhūtāni) - all beings; कौन्तेय (kaunteya) - O son of Kunti (Arjuna); प्रकृतिं (prakṛtim) - insentient; यान्ति (yānti) - go to; मामिकाम् (māmikām) - my own; कल्पक्षये (kalpakṣaye) - at the end of a cosmic cycle; पुनः (punaḥ) - again; तानि (tāni) - those (beings); कल्पादौ (kalpādau) - at the beginning of a cosmic cycle; विसृजामि (visṛjāmi) - I create; अहम् (aham) - I;]

O Arjuna, all beings merge into my owned insentient ('prakṛti') at the end of a cosmic cycle, and at the beginning of the next cycle, I create them again.

Gīta Bhāshya 9.07

With the purpose of further revealing the secret knolwedge, the process of dissolution and creation of the universe is elaborated in following verses.

ज्ञानप्रदर्शनार्थं प्रलयादि प्रपञ्चयति- सर्वभूतानि इत्यादिना।

jñānapradarśanārthaṁ pralayādi prapañcayati- sarvabhūtāni ityādinā।

[ज्ञानप्रदर्शनार्थं (jñānapradarśanārthaṁ) - for the purpose of revealing knowledge; प्रलयादि (pralayādi) - dissolution, etc.; प्रपञ्चयति (prapañcayati) - elaborates; सर्वभूतानि (sarvabhūtāni) - all beings; इत्यादिना (ityādinā) - beginning with "sarvabhūtāni".]

To reveal knowledge, the process of dissolution and creation is elaborated, beginning with the verse - "sarvabhūtāni".