Srimad-Bhagavatam: Canto 12 - Chapter 1 - Verse 23
Sanskrit:
बुद्धीन्द्रियार्थरूपेण ज्ञानं भाति तदाश्रयम् ।दृश्यत्वाव्यतिरेकाभ्यामाद्यन्तवदवस्तु यत् ॥ २३ ॥
ITRANS:
buddhīndriyārtha-rūpeṇajñānaṁ bhāti tad-āśrayamdṛśyatvāvyatirekābhyāmādy-antavad avastu yat
Translation:
It is the Absolute Truth alone who manifests in the forms of intelligence, the senses and the objects of sense perception, and who is their ultimate basis. Whatever has a beginning and an end is insubstantial because of being an object perceived by limited senses and because of being nondifferent from its own cause.
Purport:
The word dṛśyatva indicates that all subtle and gross material manifestations are made visible by the potency of the Supreme Lord and again become invisible, or unmanifest, at the time of annihilation. They are therefore in essence not separate from the source of their expansion and withdrawal.