Bhagavad Gita: Chapter 8, Verse 20

परस्तस्मात्तु भावोऽन्योऽव्यक्तोऽव्यक्तात्सनातन: |
य: स सर्वेषु भूतेषु नश्यत्सु न विनश्यति || 20||

paras tasmāt tu bhāvo ’nyo ’vyakto ’vyaktāt sanātanaḥ
yaḥ sa sarveṣhu bhūteṣhu naśhyatsu na vinaśhyati

paraḥtranscendental; tasmātthan that; tubut; bhāvaḥcreation; anyaḥanother; avyaktaḥunmanifest; avyaktātto the unmanifest; sanātanaḥeternal; yaḥwho; saḥthat; sarveṣhuall; bhūteṣhuin beings; naśhyatsucease to exist; nanever; vinaśhyatiis annihilated

Translation

BG 8.20: Transcendental to this manifest and unmanifest creation, there is yet another unmanifest eternal dimension. That realm does not cease even when all others do.

Commentary

After completing his exposé on the material worlds and their impermanence, Shree Krishna next goes on to talk about the spiritual dimension. It is beyond the scope of the material energy, and is created by the spiritual Yogmaya energy of God. It is not destroyed when all the material worlds are destroyed. Shree Krishna mentions in verse 10.42 that the spiritual dimension is three-fourth of God’s entire creation, while the material dimension is one-fourth.