is not destroyed when all the entities are destroyed.  It is said to be unmanifest and indestructible.  They call it the highest goal, attaining which no one hath to come back.  That is my Supreme seat.  That Supreme Being, O son of Pritha, He within whom are all entities, and by whom all this is permeated, is to be attained by reverence undirected to any other object.  I will tell thee the times, O bull of Bharata’s race, in which devotees departing (from this life) go, never to return, or to return.  The fire, the Light, the day, the lighted fortnight, the six months of the northern solstice, departing from here, the persons knowing Brahma go through this path to Brahma.[218] Smoke, night, also the dark-fortnight (and) the six months of the southern solstice, (departing) through this path, devotee, attaining to the lunar light, returneth.  The bright and the dark, these two paths, are regarded to be the eternal (two paths) of the universe.  By the one, (one) goeth never to return; by the other, one (going) cometh back.  Knowing these two paths, O son of Pritha, no devotee is deluded.  Therefore, at all times, be endued with devotion, O Arjuna.  The meritorious fruit that is prescribed for the (study of the) Vedas, for sacrifices, for ascetic austerities and for gifts, a devotee knowing all this (that hath been said here), attaineth to it all, and (also) attaineth the Supreme and Primeval seat.’

Section XXXIII [(Bhagavad Gita Chapter IX)]

“The Holy One said, ’Now I will tell thee that art without envy that most mysterious knowledge along with experience, knowing which thou wilt be freed from evil.  This is royal science, a royal mystery, highly cleansing, directly apprehensible, consistent with the sacred laws, easy to practise, (and) imperishable.  Those persons, O chastiser of foes, who have no faith in this sacred doctrine, not attaining to me, return to the path of this world that is subject to destruction.  This entire universe is pervaded by me in my unmanifest form.  All entities are in me, but I do not reside in them.  Nor yet are all entities in me.  Behold my divine power.  Supporting all entities and producing all entities, myself doth not (yet) reside in (those) entities.  As the great and obiquitious atmosphere always occupieth space, understand that all entities reside in me in the same way.[219] All entities, O son of Kunti, attain to my nature at the close of a Kalpa.  I create them again at the beginning of a Kalpa.[220] Regulating my own (independent) nature I create again and in this whole assemblage of entities which is plastic in consequence of its subjection to nature.[221] Those acts, however, O Dhananjaya, do not fetter me who sitteth as one unconcerned, being unattached to those acts (of creation).  Through me, the overlooker, primal nature produceth the (universe of) mobiles and immobiles.  For the reason, O son of Kunti, the universe passeth through its rounds (of birth and destruction).[222] Not knowing my supreme nature