”That very same Lord destroys each and every piece of this complex creation by dividing them in many different ways and then again that same great Lord creates everything the same, as it was before, and then dominates over them.”

ekaika jalam bahudha vikurvan
asmin ksetre samharaty esa devah
bhuyah srstva patayas tathesah
sarvadhipatyam kurute mahatma

PURPORT BY SRI KRSNA BALARAM SWAMIJI

Whatever the Lord does cannot be argued because by argument the secret of the Lord’s doings cannot be conceived. As it is stated in the Mahabharat, tarko ‘pratithah, “Speculating or arguing over something beyond conception is condemned on the spiritual path.” Furthermore Mahabharat also states, acintya khalu ye bhavah na tams tarkena yoja­ yet, “Anything that is beyond one’s imagination should not be argued to establish the truth.”

The Vedanta Sutra states, tarkapratisthanad, “By arguments and logic transcendental truth cannot be decided. “The Katha Upanisad also states, naisa tarkena matir apaneya, “By argument and logic the intelligence to understand the Supreme Truth cannot be obtained.” To this one may ask how to obtain the real truth? To this Lord Yamaraja says in the Katha Upanisad, proktanyenaiva sujnana, “The transcendental knowledge that is spoken by the Supreme Lord and is found in the scriptures, that should be accepted as decisive.” That is why the Brahman Tarka states, yada tadaiva asat tarkes tirodhiyeta vipluta, “When one endeavors to establish transcendental knowledge through false arguments it’s reality and authenticity disappears.” That is why scriptural knowledge is taken decisively as the ultimate conclusion.

The Supreme Lord creates everything and then in the form of annihilation He takes everything inside of Himself and when He desires to create again He brings out everything including all the living entities exactly as they were prior to annihilation. We have already discussed on this point previously.

[Svetasvatara Upanisad, 5.3, KBS0080]