One who knows both — the manifest and dissolution — together, crosses over death through dissolution and attains immortality through the manifest.

This verse offers the second great synthesis, parallel to verse 11.

Sambhūtiṃ ca vināśaṃ ca yaḥ tat veda ubhayaṃ saha — one who knows both together. Vināśa (dissolution, destruction) is used here instead of asambhūti, emphasizing the aspect of transcendence of forms.

Vināśena mṛtyuṃ tīrtvā — having crossed death through vināśa. Contemplation of dissolution, of impermanence, of death itself, liberates from the fear of death. One who has seen that all forms dissolve no longer desperately clings to them.

Sambhūtyā amṛtam aśnute — attains immortality through the manifest. Paradoxically, it is through forms — the body, practices, devotion to the manifest divine — that the immortal is realized. Not by escaping from the world but by going through it.

The teaching is profound: death is overcome by contemplating it (not avoiding it), and immortality is attained through manifested life (not fleeing from it). This is tantra in its original sense: using the world as a means of liberation.

The yoga that emerges from this vision rejects nothing: neither body nor mind, neither abstract nor concrete, neither life nor death.