At the time of annihilation, the five gross elements—earth, water, fire, air and ether—enter into the mind, intelligence and false ego (ahaṅkāra), and the entire cosmic manifestation enters into the spiritual energy of the Supreme Personality of Godhead, who alone remains as the origin of everything. The Lord is therefore known as Śeṣa-nāga, as Adi-puruṣa and by many other names.
Devakī therefore prayed, "After many millions of years, when Lord Brahmā comes to the end of his life, the annihilation of the cosmic manifestation takes place. At that time the five elements—namely earth, water, fire, air and ether—enter into the mahat-tattva. The mahat-tattva again enters, by the force of time, into the nonmanifested total material energy, the total material energy enters into the energetic pradhāna, and the pradhāna enters into You. Therefore after the annihilation of the whole cosmic manifestation, You alone remain with Your transcendental name, form, quality and paraphernalia."
"My Lord, I offer my respectful obeisances unto You because You are the director of the unmanifested total energy, and the ultimate reservoir of the material nature. My Lord, the whole cosmic manifestation is under the influence of time, beginning from the moment up to the duration of the year. All act under Your direction. You are the original director of everything and the reservoir of all potent energies."