कल्पान्त इदमादाय शयाने ऽम्भस्युदन्वतः ।
शिशयिषोरनुप्राणं विविशे ऽन्तरहं विभोः ॥ २९ ॥
kalpante-at the end of Brahma's day; idam-this; adaya-taking together; sayane-having gone to lie down; ambhasi-in the causal water; udanvatah-devastation; sisayisoh-lying of the Personality of Godhead (Narayana); anupranam-breathing; vivise-entered into; antah-within; aham-I; vibhoh-of Lord Brahma.
At the end of the millennium, when the Personality of Godhead Lord Narayana lies down within the water of devastation, Brahma begins to enter into Him along with all creative elements, and I also enter through His breathing.
Narada is known as the son of Brahma, as Lord Krsna is known as the son of Vasudeva. The Personality of Godhead and His liberated devotees like Narada appear in the material world by the same process. As it is said in the Bhagavad-gita, the birth and activities of the Lord are all transcendental. Therefore, according to authorized opinion, the birth of Narada as the son of Brahma is also a transcendental pastime. His appearance and dissappearance are practically on the same level as that of the Lord. The Lord and His devotees are therefore simultaneously one and different as spiritual entities. They belong to the same category of transcendence.