Sridhara Swami's Commentary
After completing the expose on the impermanence of all material worlds,
Lord Krishna elucidates in this verse and the next on the eternal nature of
the spiritual worlds which exist beyond avyakta the unmanifest and which is
never destroyed when all the material worlds perish. Beyond the avyakta is
another superior nature, unmanifest which is the cause of prakriti, the
material substratum pervading existence, and which exists as the cause of
all things in the moving and non-moving universes. This superior unmanifest
is beyond the perception of the senses and without a beginning and it never
ceases to exist even when all the worlds and all created beings, which are
merely causes and effects, inevitably perish.