सर्वभूतानि कौन्तेय प्रकृतिं यान्ति मामिकाम् ।
कल्पक्षये पुनस्तानि कल्पादौ विसृजाम्यहम् ॥
प्रकृतिं स्वामवष्टभ्य विसृजामि पुनः पुनः ।
भूतग्राममिमं कृत्स्नमवशं प्रकृतेर्वशात् ॥
Transliteration
sarva bhūtāni kaunteya prakṛtiṃ yānti māmikām |
kalpa-kṣaye punas-tāni kalpādau visṛjāmy-aham || 7 ||
prakṛtiṃ svām-avaṣṭabhya visṛjāmi punaḥ punaḥ |
bhūta-grāmam imaṃ kṛtsnam avaśaṃ prakṛter-vaśāt ||
Translation
All beings, O Arjuna, are assimilated into My Nature (Prakrti) at the end of a cycle of time (kalpa). Again I send them forth at the beginning of a new cycle. The whole cosmic order is under Me. By my Will it is manifested again and again and By my will it is annihilated at the end.
Purport
In earlier three Shlokas Bhagvan Shri Krishna explains how the universe created by his un-manifested potency and living beings sustained by His self.
In these two Shlokas, Shri Krishna describes how the universe goes through a continuous cycle. To remind readers, it was described in Chapter 8 that at the start of Bramha’s day(that is half of Kalpa) the material universe is transformed from the un-manifest form and at the start of the Braha’s night the material universe is transformed to un-manifest form. In the above two Shlokas Bhagvan Shri Krishna gives further details of what that un-manifest form is and where does it reside. That un-manifest form from which the whole universe is created at the start of Bramha’s day is nothing but the own potency of Bhagvan Shri Krishna. The whole universe comes into existence from the potency of Bhagvan Shri Krishna at the start of Bramha’s day and the material universe dissolves into the un-manifest power of Shri Krishna.
This fact gives a clear answers that the material universe is not created from vacuum nor does this material universe dissolved to vacuum or nothing. Vedas gives the same account regarding the creation of the universe.
Mundaka Upanishad describes the universe is created from Supreme being the same way the web is created by the spider from his own sources
yathorṇa-nābhiḥ sṛjate gṛhṇate ca
yathā pṛthivayām oṣadhayas sambhavanti |
yathā sataḥ puruṣāt keśalomāni
tathākṣarāt sambhavatīha viśvam ||
“As a spider projects forth and draws back (its threads), as plants grow on earth, as hairs grow on the body, so does the universe emerge from the Imperishable Being.“
--(Mundak Upanishad 1.1.7)
Shri Nasadiya Suktam also tells the same fact:
नासदासीन नो सदासीत तदानीं नासीद रजो नो वयोमापरो यत |
किमावरीवः कुह कस्य शर्मन्नम्भः किमासीद गहनं गभीरम ||
THEN was not non-existent nor existent: there was no realm of air, no sky beyond it. What covered in, and where? and what gave shelter? Was water there, unfathomed depth of water? --Nasadiya suktam(Rig Veda 10.129).1
कामस्तदग्रे समवर्तताधि मनसो रेतः परथमं यदासीत |
सतो बन्धुमसति निरविन्दन हर्दि परतीष्याकवयो मनीषा ||
Transversely was their severing line extended: what was above it then, and what below it? There were begetters, there were mighty forces, free action here and energy up yonder
--Nasadiya suktam(Rig Veda 10.129).5
The above verses along with Shlokas in Chapter 8 and Chapter 13, are of great scientific significance and give an important conclusion, one among them is that both mass and energy are inter-convertible.