In the Bhagavad-gītā (9.7-8) the creation and annihilation of the material world are stated as follows:
- sarva-bhūtāni kaunteya
- prakṛtiṁ yānti māmikām
- kalpa-kṣaye punas tāni
- kalpādau visṛjāmy aham
- prakṛtiṁ svām avaṣṭabhya
- visṛjāmi punaḥ punaḥ
- bhūta-grāmam imaṁ kṛtsnam
- avaśaṁ prakṛter vaśāt
"At the end of each millennium the creative forces, namely the material nature and the living entities who struggle in the material nature, all merge together into the transcendental body of the Lord, and again when the Lord desires to manifest them, all of them are again displayed by the Lord.
"Therefore the material nature is working under the control of the Lord. All of them, under the agency of material nature and under the control of the Lord, are thus repeatedly created and annihilated by the will of the Lord."
As such, before the creation or manifestation of the material cosmic world, the Lord exists as total energy (mahā-samaṣṭi), and thus desiring Himself to be diffused to many, He expands Himself further into multitotal energy (samaṣṭi). From the multitotal energy He further expands Himself into individuals in three dimensions, namely adhyātmic, adhidaivic and adhibhautic, as explained before (vyaṣṭi). As such, the whole creation and the creative energies are nondifferent and different simultaneously. Because everything is an emanation from Him (the Mahā-Viṣṇu or Mahā-samaṣṭi), nothing of the cosmic energies is different from Him; but all such expanded energies have specific functions and display as designed by the Lord, and therefore they are simultaneously different from the Lord. The living entities are also similar energy (marginal potency) of the Lord, and thus they are simultaneously one with and different from Him.
At the stage of nonmanifestation, the living energies remain potent in the Lord, and when they are let loose in the cosmic manifestation they are exhibited differently in terms of different desires under the modes of nature. Such differential manifestations of the living energies are conditional states of the living entities. The liberated living entities, however, in the sanātana (eternal) manifestation, are unconditionally surrendered souls, and therefore they are not subject to the conditions of creation and annihilation. So this creation takes place by the glance of the Lord from His bedstead of mystic slumber. And thus all the universes and the lord of the universe, Brahmā, are again and again manifested and annihilated.