Bhagavatapurana 11.3.12

11.3.12

tato virājam utsṛjy vairājaḥ puruṣo nṛpa /
avyaktaṃ viśate sūkṣmaṃ nirindhana ivānalaḥ //

12. The presiding Jiva (Brahma) of the Universe will leave it, O king, merge into the subtle Avyakta like fire when all fuel is consumed. (The fire connected with fuel merges into the subtle principle of fire when the fuel is exhausted).

12. Sridhara. Note. Here deals with an objection how the four-faced Brahma could be said to enter into Prakriti in order to bring out the idea that Moksha is not easy to gain: it is said that if wanting in devotion even Brahma would go into Prakriti and if full of devotion he enters into Parabrahman Himself, here indicated by the term Avyakta for the reason of being most subtle. D. Brahma who presides over the gross Universe enters Paramatman who is the most subtle just as fire in connection with a piece of fuel enters after the fuel is exhausted, into the principle of fire existing as fire everywhere. V. Takes the Singular stand for the class, i. e., all the Jivas who may be said to be withdrawn into the primordial Prakriti and who thereby have their intellectual grasp narrowed. 13. The earth deprived by Vayu of its property, smell, becomes water and water deprived (by Vayu) of its property of liquidity becomes fire.