All beings, O Kaunteya (Arjuna), attain to My nature at the end of the kalpa, and at the beginning of kalpa I release them again.
Krishna cites Brahma’s day, kalpa, which is 72 million ṣaṣṭhi-samvatsaras (human 60-year cycles), on the basis of which Vedic rituals are performed – a traditional practice in vogue in Bharat. Each of these 60-year cycles has a distinct name. The cycle begins with Prabhava, the first, and ends with Akshaya, the last.
Krishna says the Supreme absorbs all beings at the end of a kalpa and releases them at the beginning of next kalpa. The gap in between is left to one’s conjecture. Such stupendous reckoning shows the true relevance and merit of the yogic pursuit.
If beings go on meandering within the creational fold due to lack of viveka (discrimination) as mentioned earlier (8.18-28), the choice before the intelligent is to pursue viveka discarding everything else. Reflect upon the ‘I’, the imperishable Self it denotes. With the senses, one distinguishes colours and shapes. With intelligence, he should discriminate the lasting from the fleeting and realize the Consciousness animating the body.