avyaktad vyaktayah sarvah prabhavanty ahar-agame। ratry-agame praliyante tatraivavyakta-samjnake॥ 8.18 ॥

At the beginning of Brahma’s day, all living entities become manifest from the un-manifest state, and thereafter, when the night falls, they are merged into the un-manifest again.

bhuta-gramah sa evayam bhutva bhutva praliyate। ratry-agame ’vasah partha prabhavaty ahar-agame॥ 8.19 ॥

Again and again, when Brahma’s day arrives, all living entities come into being, and with the arrival of Brahma’s night they are helplessly annihilated.

"paras tasmat tu bhavo ’nyo ’vyakto ’vyaktat sanatanah। yah sa sarveshu bhutesu nasyatsu na vinasyati॥ 8.20 ॥

Yet there is another un-manifest nature, which is eternal and is transcendental to this manifested and un-manifested matter. It is supreme and is never annihilated. When all in this world is annihilated, that part remains as it is.

avyakto ’kshara ity uktas tam ahuh paramam gatim। yam prapya na nivartante tad dhama paramam mama॥ 8.21 ॥

That which the Vedantists describe as un-manifest and infallible, that which is known as the supreme destination, that place from which, having attained it, one never returns—that is My supreme abode.

purushah sa parah partha bhaktya labhyas tv ananyaya। yasyantah-sthani bhutani yena sarvam idam tatam॥ 8.22 ॥

The Lord / God, who is greater than all, is attainable by unalloyed devotion. Although He is present in His abode, He is all-pervading, and everything is situated within Him.