Bhagavad Gīta Bhāshya and Tātparya
B.G 8.17, 18, 19 and 20
सहस्रयुगपर्यन्तमहर्यद्ब्रह्मणो विदुः। रात्रिं युगसहस्रान्तां तेऽहोरात्रविदो जनाः ॥१७॥
Those who know the nature of day and night understand that the day of Brahmā lasts for a thousand yugas, and his night also ends after a thousand yugas.
अव्यक्ताद् व्यक्तयः सर्वाः प्रभवन्त्यहरागमे। रात्र्यागमे प्रलीयन्ते तत्रैवाव्यक्तसञ्ज्ञके ॥१८॥
From the unmanifest, all manifest beings arise at the beginning of the day (of Brahmā), and at the arrival of the night, they dissolve back into that which is called the unmanifest.
भूतग्रामः स एवायं भूत्वा भूत्वा प्रलीयते। रात्र्यागमेऽवशः पार्थ प्रभवत्यहरागमे ॥१९॥
O Pārtha (Arjuna), this multitude of beings, being born again and again, dissolves at the arrival of the night (of Brahmā) helplessly, and at the arrival of the day, it comes into existence again.
परस्तस्मात्तु भावोऽन्योव्यक्तो व्यक्तात् सनातनः। यः स सर्वेषु भूतेषु नश्यत्सु न विनश्यति ॥२०॥
But beyond that unmanifest (existence), there is another eternal unmanifest reality, which does not perish even when all beings perish.
Gīta Bhāshya 8.17, 18, 19, and 20
To establish that there is no rebirth after attaining the Lord Krishna, the verse illustrates the inherent power of the unmanifest by describing dissolution and other cosmic processes. Indeed, the Brahman is not destroyed when the dissolution of all manifested beings occurs. 'sahasra' - many or infinite. 'brahmaṇa' - the Supreme Brahman.
मां प्राप्य न पुनरावृत्तिः इति स्थापयितुम् अव्यक्ताख्यात्मसामर्थ्यं दर्शयितुं प्रलयादि दर्शयति - सहस्र युगेत्यादिना॥
To establish that having attained ME, there is no rebirth, the verse illustrates the inherent power of the unmanifest by describing dissolution and other cosmic processes, beginning with the verse - 'sahasrayuga'.
सहस्रशब्धः अत्र अनेकवाची। ब्रह्म परं।
The word "sahasra" here signifies multiple or infinite. The word 'brahma' refers to the supreme Brahman.
"सा विश्वरूपस्य रजनी।"
"That is the night of the One whose form is the entire universe."
इति हि श्रुतिः।
- thus, indeed, states the Vedic testimonial.
द्विपरार्धप्रलय एव अत्र विवक्षितः। 'अव्यक्ताद्व्यक्तयः सर्वाः' इत्युक्तेः। उक्तं च महाकौर्मे -
The universal dissolution lasting for two 'Parārdhas' is only intended here. "From the unmanifest, all manifested beings arise" - it is stated. And it is also said in the great Kūrma scripture:
"अनेकयुगपर्यन्तम् अहर्विष्णोस्तथा निशा। रात्र्यादौ लीयते सर्वमहरादौ तु जायते॥"
"The day of the Lord Viṣṇu extends over many Yugas, and so does the night. At the beginning of the night, everything dissolves, and at the beginning of the day, all is born again."
इति।
- stated thus.
'यः स सर्वेषु भूतेषु' - इति वाक्यशेषाच्च ॥१७॥
"He, Who is present in all beings" —thus, from the remainder of the sentence.
Gīta Tātparya 8.17, 18, 19 and 20
The Supreme Brahman is not destroyed when the dissolution of all manifested beings occurs. 'sahasra' - many or infinite. 'brahmaṇa' - the Supreme Brahman.
सहस्रमिति बह्वेव। ब्रह्मणः परब्रह्मणः।
"Sahasram" (a thousand) signifies multitude or infinite. It word 'brahmaṇa' refers to the Supreme Brahman.
"अव्यक्ताद् व्यक्तयः सर्वाः प्रभवन्त्यहरागमे। रात्र्यागमे प्रलीयन्ते तत्रैवाव्यक्तसञ्ज्ञके॥"
"All manifest beings arise from the unmanifest at the arrival of the day. At the arrival of the night, they dissolve into that very unmanifest, which is so designated."
इति वाक्यशेषात्।
- stated thus in the remainder of the statement.
न हि विरिञ्चाहन्येव सर्वव्यक्तलयः।
Indeed, the Brahman is not destroyed when the dissolution of all manifested beings occurs.
"नित्यस्यापि हरेः कालो द्विपरार्धात्मकस्त्वयम्। अहःश्चासौ निमेषश्चेत्यप्रवृत्त्योपचर्यते॥"
"Even though Lord Hari is eternal, His time is considered in terms of two parārddhas each for a day and night. It is indeed a mere blink of an eye for the inactive One."
इति च ॥१७॥
- stated thus as well.

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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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