Bhagavad Gīta Bhāshya and Tātparya
B.G 9.07
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.
To reveal knowledge, the process of dissolution and creation is elaborated, beginning with the verse - "sarvabhūtāni".

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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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