9.7 All the mobile and immobile entities enter into My Prakrti at the end of a cycle, namely at the end of Brahma's life in accordance with My will. This Prakrti, constituting My body, is designated by the term Tamas, as it cannot be differentiated into name and form. I again send forth the very same beings at the beginning of a cycle. Manu declares accordingly:  'This universe became Tamas ৷৷. by an act of will. He produced it out of His body' (Manu, 1.5.8). The Srutis also declare thus:  'He whose body is Avyakta' (Su. U., 7); 'The Avyakta merges into Aksara, the Aksara into Tamas' (Ibid., 2); and also 'There was Tamas; the intelligence was concealed by Tamas' (Tai. Br., 1.8.9).