yathaiva suryat prabhavanti varah
punas ca tasmin pravisanti kale
bhutani bhumau sthira-jangamani
tatha harav eva guna-pravahah
yatha—as; eva—certainly; suryat—from the sun; prabhavanti—is generated; varah—water; punah—again; ca—and; tasmin—unto it; pravisanti—enters; kale—in due course of time; bhutani—all living entities; bhumau—to the earth; sthira—not moving; jangamani—and moving; tatha—similarly; harau—unto the Supreme Personality of Godhead; eva—certainly; guna-pravahah—emanation of material nature.
During the rainy season, water is generated from the sun, and in due course of time, during the summer season, the very same water is again absorbed by the sun. Similarly, all living entities, moving and inert, are generated from the earth, and again, after some time, they all return to the earth as dust. Similarly, everything emanates from the Supreme Personality of Godhead, and in due course of time everything enters into Him again.
Because of their poor fund of knowledge, impersonalist philosophers cannot understand how everything comes out from the Supreme person and then merges into Him again. As Brahma-samhita (5.40) confirms:
Transcendental rays emanate from the body of Krsna, and within those rays, which are the Brahman effulgence, everything is existing. This is confirmed in Bhagavad-gita (9.4). Mat-sthani sarva-bhutani. Although Krsna is not personally present everywhere, His energy is the cause of all creation. The entire cosmic manifestation is nothing but a display of Krsna’s energy.
The two examples given in this verse are very vivid. During the rainy season, the rain, by rejuvenating the production of vegetables on earth, enables man and animals to obtain living energy. When there is no rain, food is scarce, and man and animal simply die. All vegetables, as well as moving living entities, are originally products of the earth. They come from the earth, and again they merge into the earth. Similarly, the total material energy is generated from the body of Krsna, and at such a time the entire cosmic manifestation is visible. When Krsna winds up His energy, everything vanishes. This is explained in a different way in Brahma-samhita (5.48):
This entire material creation comes from the body of the Supreme Personality of Godhead and at the time of annihilation again enters into Him. This process of creation and dissolution is made possible by the breathing of the Maha-Visnu, who is only a plenary portion of Krsna.
Link to this page: https://prabhupadabooks.com/sb/4/31/15