Īśāvāsyopaniṣat 12, 13 and 14

andhantamaḥ praviśanti ye'sambhūtimupāsate। tato bhūya iva te tamo ya u sambhūtyāṁ ratāḥ ॥12॥

Those who worship the denial of becoming enter blinding darkness. To a greater darkness, it seems, go those who delight in the becoming.

anyadevāhuḥ sambhavādanyadāhurasambhavāt। iti śuśruma dhīrāṇāṁ ye nastad vicacakṣire ॥13॥

The wise say that one thing results from the becoming, and another from the un-becoming. Thus, we have heard from the sages who explained this to us.

sambhūtiṁ ca vināśaṁ yastadvedobhayaṁ saha। vināśena mr̥tyuṁ tīrtvā sambhūtyā'mr̥tamaśnute ॥14॥

One who knows simultaneously the process of both the becoming and the un-becoming, transcends death through un-becoming, and attains immortality through the becoming.

Īśā.Bhāshya 14

A testimonial from Kurma Purana is quoted to drive the point. One who knows the instrumentality of Lord Vishnu in the process of becoming, and un-becoming, who understands the hierarchy of principles and their governing deities, and who knows Lord Vishnu as the supreme principle embodied with all auspicious qualities, is released from bondage.

evaṁ sr̥ṣṭikartr̥tvaṁ nāṅgīkurvanti ye hareḥ। te'pi yānti tamo ghoraṁ tathā saṁhārakartr̥tām॥ nāṅgīkurvanti te'pyevaṁ tasmāt sarvaguṇātmakam। sarvakartāramīśeśaṁ sarvasaṁhārakārakam॥

"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.

yo veda saṁhr̥tijñānād dehabandhād vimucyate। sukhajñānādikartr̥tvajñānād tadvyaktimāvrajet॥

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."

sarvadoṣavinirmuktaṁ guṇarūpaṁ janārdanam। jānīyānna guṇānāṁ ca bhāgahāniṁ prakalpayet॥

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.

na muktānāmapi hareḥ sāmyaṁ viṣṇorabhinnatām। na vai pracintayet tasmād brahmādeḥ sāmyameva vā॥

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 others deities either.

mānuṣādiviriñcāntaṁ tāratamyaṁ vimuktigam। tato viṣṇoḥ parotkarṣaṁ samyag jñātvā vimucyate॥

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."

iti kaurme ॥12-14॥

- stated thus in the Kurma Purana.

Note:

The word 'sambhava' i.e. becoming or coming in to existence, and 'asambhūta' i.e. un-becoming, to dissolve, to go out of existence are profound metaphysical concepts. After tackling the dual aspect of epistemology, the focus here is on the metaphysical aspect of becoming and un-becoming. The process of becoming and un-becoming are identified as two distinct aspects of reality and understanding both the aspect is necessary.