Chapter 9, Verse 7
"All beings, Arjuna,
Return to my divine nature
At the end of the cosmic cycle.
I send them forth again
At the hour of creation."
Sri Eknath Easwaran:
According to the Hindu world-view, the Universe is created and dissolved over and over again, without beginning or end. In between manifestations, everything in the Universe rests in a primordial, subtle, seed-state without material differentiation. Time and space have been suspended.
By and by, in the instant of creation, the equilibrium is disturbed, setting loose a long chain of action and reaction in which all of the elements and forces of the Universe become manifest.
Just as the grass grows from the soil and dries up in the soil, and just as waves rise from the ocean and subside back into the ocean, so also do all the sentient beings who arise from the Self merge back into it during dissolution, or Pralaya.
[...only to arise anew in a new dawn. The jury is still out for me regarding what happens to a liberated soul: complete immersion in the Divine Ground; a perpetual return to help others; endless communion with Ishta Deva (chosen form of God) on a subtle plane; some combination of the above; or something else entirely.
To be comfortable with the uncertainty is comforting.]