Madhvacharya's Dvaita Vedanta and translation of Sarvamoola containing Bhagavad Gita, Upanishads, and Brahmasutra.

Bhagavad Gīta Bhāshya

अव्यक्तादीनि भूतानि व्यक्तमध्यानि भारत। अव्यक्तनिधनान्येव तत्र का परिदेवना ॥२-२८॥

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?

Inevitable nature of beings is further clarified.

तदेव स्पष्टयति अव्यक्तादीनीति ॥ २८ ॥

Same is clarified further with the verse 'avyaktādīni'.

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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