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

paras tasmat tu bhavo ’nyo ’vyakto ’vyaktat sanatanah
yah sa sarveshu bhuteshu nashyatsu na vinashyati

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

So far, Shree Krishna revealed the material worlds and their temporary nature. He now starts describing the eternal spiritual realm, which He says is beyond these material worlds and everlasting. The spiritual realm does not dissolute along with the material realms in the cycle of creation. The eternal world is created by Yogmaya, the spiritual energy of God. Later in verse 10.42, He reveals that only one-fourth of His entire creation is in the material dimension, and the remaining three-fourth is the eternal spiritual world.