Kesava Kasmiri's Commentary
Thus Lord Krishna previously described that created beings from the highest
material planet Maharloka of Brahma down to the lower heavenly planets
called Mahat are all subjected to rebirth in the material existence. Now
He explains that the creation and dissolution of all the material worlds
like Earth, the galaxy, our solar system, all the universes up through the
heavenly planets to the topmost planet of Maharloka are all created and
absorbed back into the avyakta or the unmanifest which is regulated by
Brahma's day and night each comprised of 4 billion 320 million years.
All sentient beings in physical existence were created by Brahma from his
subtle body. This subtle body is one of the transformations of prakriti or
the material substratum pervading physical existence. This the unmanifest
is from Brahma and is within material existence although super subtle and
from which emanates countless myriad of unlimited beings accompanied by
their respective bodies and minds and senses with which to enjoy their
respective activities and pleasures. This happens at the dawning of Brahmas
day when he awakes. At the closing of Brahma's day and the beginning of
his night all beings who emanated from his subtle body are withdrawn again
into his subtle body to repose in dormancy until his awakening again after
4 billion 320 million years.