Gita Madhurya -Swami Ramsukhdas
Sri Bhagavan said—I shall impart to you once more the supreme wisdom (knowledge), the best of all wisdoms, by knowing which, all sages have attained the highest perfection.(1)
What else is the importance of that wisdom, O Lord?
Those, having acquired this wisdom, have entered into My Being viz., have attained unity with Me; they are neither born at the time of new creation, nor are they tormented during final dissolution.(2)
How do beings take birth at the time of new creation?
O Bhãrata, My Prakrti is the womb of all creatures in that I place the seed.  The birth of all beings follows from this combination. Therefore of all the bodies that take birth from different wombs, My Prakrti is the conceiving mother and I am the seed giving father.(3-4)
When You are the father of the entire creation how do beings get bound?
O mighty-armed, attachment to the nature-born qualities of 'Sattva', 'Rajas' and 'Tamas' bind the imperishable soul to the body.(5)
References and Context
- Placing the seed by 'God' means that at the beginning of the creation God according to the qualities, actions and nature of beings, enables them to have their relationship with Prakrti.