All beings, O son of Kuntī, enter into My material nature at the end of the cosmic cycle. At the beginning of another cycle, I manifest them again.

The cyclical vision of Hindu cosmology. Prakṛti — material nature — is māmikām, My own energy. It is neither independent nor alien to the Lord.

Kalpa is a day of Brahmā, a cosmic cycle of billions of years. Kalpa-kṣaye — when the universe dissolves — everything is reabsorbed into prakṛti. Kalpādau — at the beginning of another kalpa — the Lord manifests everything again.

This process is not mechanical: visṛjāmi aham — “I manifest them” — emphasizes the direct and personal participation of the Lord in creation.