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BG 8.16

आब्रह्मभुवनाल्लोकाः पुनरावर्तिनोऽर्जुन
मामुपेत्य तु कौन्तेय पुनर्जन्म न विद्यते

ābrahmabhuvanāllokāḥ punarāvartino'rjuna
māmupetya tu kaunteya punarjanma na vidyate

TRANSLATION

All the worlds, down from the realm of Brahma, are subject to return, O Arjuna. But on reaching Me there is no rebirth.

PURPORT

All the worlds, from the realm of Brahma included in the Brahmanda (cosmic sphere), are spheres in which experiences conferring Aishvarya (prosperity and power) can be obtained. But they are destructible and those who attain them are subject to return. Therefore destruction, i.e., return is unavoidable for the aspirants for Aishvarya, as the regions where it is attained perish. On the contrary there is no rebirth to those who attain Me, the Omniscient, who has true resolves, whose sport is creation, sustentation and dissolution of the entire universe, who is supremely compassionate and who is always of the same form. For these’ reasons there is no destruction in the case of those who attain Me.

He now elucidates the time-period settled by the Supreme Person’s will in regard to the evolution and dissolution of the worlds upto the cosmic sphere of Brahma and of those who are within them.