Īśāvāsyopaniṣat 12, 13 and 14
अन्धन्तमः प्रविशन्ति येऽसम्भूतिमुपासते। ततो भूय इव ते तमो य उ सम्भूत्यां रताः ॥१२॥
Those who are devoted only to the un-becoming enter into blinding darkness. To a greater darkness, it seems, goes those who delight only in the becoming.
अन्यदेवाहुः सम्भवादन्यदाहुरसम्भवात्। इति शुश्रुम धीराणां ये नस्तद् विचचक्षिरे ॥१३॥
The gods say that one thing results from the becoming, and another from the un-becoming. Thus, we have heard from the brave sages who explained this to us.
सम्भूतिं च विनाशं यस्तद्वेदोभयं सह। विनाशेन मृत्युं तीर्त्वा सम्भूत्याऽमृतमश्नुते ॥१४॥
One who knows simultaneously the process of both the becoming and destruction, transcends death through the knowledge of destruction, and attains immortality through the becoming.
The word 'sambhava' , i.e. becoming or coming into existence, and 'asambhūta', i.e. un-becoming, to dissolve, to go out of existence are profound metaphysical concepts. It is important to note the word 'vināśa', i.e. destruction, and 'asambhūta' are used as synonyms (refer to verse 14). The process of becoming and un-becoming are identified as two distinct aspects of reality and understanding both the aspect is necessary.
In the testimonial provided, a statement from Kaurma Purana, words used are 'sṛṣṭi', i.e. creation, for becoming, and 'saṁhṛti', i.e. dissolution, for un-becoming. Understanding the 'kartṛtva' of the Lord, i.e. His instrumentality, in both the processes results in knowledge and happiness.
Īśā.Bhāshya 12, 13, and 14
A testimonial from Kurma Purana is quoted to drive the point. One who knows Lord Vishnu as the underlying principle behind both becoming and unbecoming, knows Lord Vishnu as the supreme principle embodied with all auspicious qualities, and is released from bondage.
एवं सृष्टिकर्तृत्वं नाङ्गीकुर्वन्ति ये हरेः। तेऽपि यान्ति तमो घोरं तथा संहारकर्तृताम्॥ नाङ्गीकुर्वन्ति तेऽप्येवं तस्मात् सर्वगुणात्मकम्। सर्वकर्तारमीशेशं सर्वसंहारकारकम्॥
"Thus, those who do not accept Hari's role as the creator also enter terrible darkness, as do those who reject His role as the destroyer, those who do not accept Him as the one who embodies all qualities, the creator of all, the Supreme Lord of lords, and the cause of all destruction.
यो वेद संहृतिज्ञानाद् देहबन्धाद् विमुच्यते। सुखज्ञानादिकर्तृत्वज्ञानाद् तद्व्यक्तिमाव्रजेत्॥
One who knows the process of dissolution (saṁhṛti), through such knowledge, is freed from the bondage of the body, and attains knowledge and happiness through the knowledge of that supreme personality's instrumentality and manifestation.
सर्वदोषविनिर्मुक्तं गुणरूपं जनार्दनम्। जानीयान्न गुणानां च भागहानिं प्रकल्पयेत्॥
One should know Lord Janardana (the protector of beings), who is free from all faults and whose form consists of supreme qualities. Moreover, one should not conceive of any diminution or loss in His qualities.
न मुक्तानामपि हरेः साम्यं विष्णोरभिन्नताम्। न वै प्रचिन्तयेत् तस्माद् ब्रह्मादेः साम्यमेव वा॥
One should not think that the liberated souls are equal to Hari or identical to Vishnu. Therefore, one should not conceive equality with Brahma or other deities either.
मानुषादिविरिञ्चान्तं तारतम्यं विमुक्तिगम्। ततो विष्णोः परोत्कर्षं सम्यग् ज्ञात्वा विमुच्यते॥
Understanding the gradation of hierarchy starting from humans and ending with lord Brahma is the path to liberation. Thereafter, realizing the supreme excellence of Vishnu properly, one attains liberation."
इति कौर्मे ॥१२-१४॥
- stated thus in the Kurma Purana.