1576
Śrīmad-Bhāgavatam
[Canto 4, Ch. 31]
TRANSLATION
During the rainy season, water is generated from the sun, and in due course of time, during the summer season, the very same water is again absorbed by the sun. Similarly, all living entities, moving and inert, are generated from the earth, and again, after some time, they all return to the earth as dust. Similarly, everything emanates from the Supreme Personality of Godhead, and in due course of time everything enters into Him again.
PURPORT
Because of their poor fund of knowledge, impersonalist philosophers cannot understand how everything comes out from the Supreme Person and then merges into Him again. As  Brahma-saṁhitā  confirms:
yasya prabhā prabhavato jagad-aṇḍa-koṭi- koṭiṣv aśeṣa-vasudhādi-vibhūti-bhinnam tad brahma niṣkalam anantam aśeṣa-bhūtaṁ govindam ādi-puruṣaṁ tam ahaṁ bhajāmi  (Bs. 5.40)
Transcendental rays emanate from the body of Kṛṣṇa, and within those rays, which are the Brahman effulgence, everything is existing. This is confirmed in  Bhagavad-gītā .  Mat-sthāni sarva-bhūtāni  (Bg. 9.4).
Although Kṛṣṇa is not personally present everywhere, His energy is nonetheless the cause of all creation. The entire cosmic manifestation is nothing but a display of Kṛṣṇa's energy. The two examples given in this verse are very vivid. During the rainy season, the rain, by rejuvenating the production of vegetables on earth, enables man and animals to obtain living energy. When there is no rain, food is scarce, and man and animal simply die. All vegetables, as well as moving living entities, are originally products of the earth. They come from the earth, and again they merge into the earth. Similarly, the total material energy is generated from the body of Kṛṣṇa, and at such a time the entire cosmic manifestation is visible. When Kṛṣṇa winds up His energy, everything vanishes. This is explained in a different way in  Brahma-saṁhitā :
yasyaika-niśvasita-kālam athāvalambya jīvanti loma-vilajā jagad-aṇḍa-nāthāḥ viṣṇur mahān sa iha yasya kalā-viśeṣo govindam ādi-puruṣaṁ tam ahaṁ bhajāmi  (Bs. 5.48)