अव्यक्तरससिन्धूनां भूतानां निधनस्य च उदरं विदितं पुंसो हृदयं मनसः पदम्
avyakta-rasa-sindhūnāṁ bhūtānāṁ nidhanasya ca udaraṁ viditaṁ puṁso hṛdayaṁ manasaḥ padam
Synonyms
avyakta—impersonal feature; rasa-sindhūnām—of the seas and oceans of water; bhūtānām—of those who take birth in the material world; nidhanasya—of the annihilation; ca—also; udaram—His belly; viditam—is known by the intelligent class of men; puṁsaḥ—of the great personality; hṛdayam—the heart; manasaḥ—of the subtle body; padam—place..
Translation
The impersonal feature of the Lord is the abode of great oceans, and the resting place for the materially annihilated living entities is the belly of the Lord. His heart is the abode of the subtle material bodies of living beings. Thus it is known by the intelligent class of men.
Purport
In the Bhagavad-gītā (Bg. 8.17-18) it is stated that according to human calculations one day of Brahmā is equal to one thousand ages of four millenniums (4,300,000 years) each, and the same period is calculated to be his night also. A Brahmā lives for one hundred such years and then dies. A Brahmā, who is generally a great devotee of the Lord, attains liberation after such a downfall. The universe (called the brahmāṇḍa, or the round football-like domain controlled by a Brahmā) thus becomes annihilated, and thus the inhabitants of a particular planet, or of the whole universe, are also annihilated. Avyakta, mentioned here in this verse, means the night period of Brahmā, when partial annihilation takes place and the living entities of that particular brahmāṇḍa, up to the planets of Brahmaloka, along with the big oceans, etc., are all reposed in the belly of the virāṭa-puruṣa. At the end of a Brahmā's night, the creation again takes place, and the living entities, reserved within the belly of the Lord, are let loose to play their respective parts as if being awakened from a deep slumber. Since the living entities are never destroyed, the annihilation of the material world does not annihilate the existence of the living entities, but until liberation is attained one has to accept one material body after another, again and again, repeatedly. The human life is meant for making a solution to this repeated change of bodies and thereby attaining a place in the spiritual sky where everything is eternal, blissful, and full of knowledge. In other words, the subtle forms of the living entities take place in the heart of the Supreme Being, and such forms take tangible shape at the time of creation.