Karma Yoga Sastra -Tilak
THE CONSTRUCTIN AND THE DESTRUCTION OF THE COSMOS
The different categories of gods or men or animals or trees, are the results of the combination of these Bhavas . When the sattvika constituent becomes absolute and pre-eminent in these Bhavas, man acquires Self-Realisation and apathy towards the world, and begins to see the difference between Matter and Spirit ; and then the Spirit reaches its original state of Isolation (kaivalya), and the Subtle Body being discarded, the pain of man is absolutely eradicated. But, if this difference between. Matter and Spirit has not been realized, and merely the sattva constituent has become predominant, the Subtle Body is re-born, among gods, that is, in heaven; if the rajas quality has become- predominant, it is Re-born among men, that is, on the earth; and if the tamas quality has become predominant, it is re-born in the lower (tiryak) sphere . When in this way it has been re-born among men, the description of how a kalala (state of the embryo a short time after conception), a budbuda (bubble), flesh, muscles, and other different gross organs grow out of a drop of semen has been given in Samkhya philosophy on the basis of the theory of "guna gunesu jayante".  That description is more or less similar to the description given in the Garbhopanisad- Although the above-mentioned technical meaning given to the word 'Bhava' in Samkhya philosophy may not be found in Vedanta treatises, yet, it will be seen from what has been stated above, that the reference by the Blessed Lord to the various qualities "buddhir jnanam asammohah ksama satyam damak samah" by the use of the word 'Bhava' in the following verse  must primarily have been made keeping in mind the technical terminology of Samkhya philosophy.
When, in this way, all the living and non-living perceptible things in the universe have come into existence one after the other out of fundamental imperceptible Matter (according to the Samkhya philosophy), or out of fundamental Parabrahman in the form of Sat (according to the Vedanta philosophy), all perceptible things are, both according to the Samkhya and Vedanta philosophies, re-merged either into imperceptible Matter or into fundamental Brahman in a way which is the reverse of the order of development of constituents mentioned above, when the time for the destruction of the Cosmos comes  ; that is to say, earth, out of the five primordial elements, is merged into water, water into fire, fire into air, air into ether, ether into the Fine Elements, the Fine Elements into Individuation, Individuation into Reason, and Reason or Mahan into Matter and-according to the Vedanta philosophy— Matter becomes merged into the fundamental Brahman.
References And Context
- (Sam. Ka. 43-55)
- (Gl. 14. 18)
- (Sam. Ka. 43 : Ma. Bha. San. 320).
- (Gl. 10. 4, 5; 7. 12)
- (Ve. Su. 2. 3. 14 ; Ma. Bha. San. 232)