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But verily there exists, higher than this Unmanifested, another unmanifested Eternal, which is not destroyed when all beings are destroyed.

But beyond that unmanifest there is another, eternal unmanifest being, which does not perish when all beings perish.

Krishna now points beyond the cycle. Beyond the unmanifest from which worlds arise, there is another unmanifest reality, eternal, which does not perish when all beings perish. The verse distinguishes two levels of the unmanifest: the subtle source of the changing world, which itself takes part in the cycle, and a higher reality untouched by creation and dissolution. This higher being is the true goal, and the next verse names it.