254
Śrīmad-Bhāgavatam
[Canto 6, Ch. 4]
sūkṣmatvena harau sthānāl līnam anyad apīṣyate
After the annihilation of everything, the Supreme Lord, because of His  sac-cid-ānanda-vigraha , remains in His original form, but since the other living entities have material bodies, the matter merges into matter, and the subtle form of the spirit soul remains within the body of the Lord. The Lord does not sleep, but the ordinary living entities remain asleep until the next creation. An unintelligent person thinks that the opulence of the Supreme Lord is nonexistent after the annihilation, but that is not a fact. The opulence of the Supreme Personality of Godhead remains as it is in the spiritual world; only in the material world is everything dissolved.  Brahma-līna , merging into the Supreme Brahman, is not actual  līna , or annihilation, for the subtle form remaining in the Brahman effulgence will return to the material world after the material creation and again assume a material form. This is described as  bhūtvā bhūtvā pralīyate . When the material body is annihilated, the spirit soul remains in a subtle form, which later assumes another material body. This is true for the conditioned souls, but the Supreme Personality of Godhead remains eternally in His original consciousness and spiritual body.
TEXT 48
मय्यनन्तगुणेऽनन्ते गुणतो गुणविग्रहः । यदासीत् तत एवाद्यः स्वयम्भूः समभूदजः॥४८॥
mayy ananta-guṇe 'nante guṇato guṇa-vigrahaḥ yadāsīt tata evādyaḥ svayambhūḥ samabhūd ajaḥ
mayi—in Me; ananta-guṇe—possessing unlimited potency; anante—unlimited; guṇataḥ—from My potency known as māyā; guṇa-vigrahaḥ—the universe, which is a result of the modes of nature; yadā—when; āsīt—it came into existence; tataḥ—therein; eva—indeed; ādyaḥ—the first living being; svayambhūḥ—Lord Brahmā; samabhūt—was born; ajaḥ—although not from a material mother.