Bhagavatapurana 3.32.14

3.32.14

sa saṃsṛtya punaḥ kāle kāleneśvara-mūrtinā /
jāte guṇa-vyatikare yathā-pūrvaṃ prajāyate //

Verse 14. V. Note :—The jiva enters into Brahman associated with the subtle Chit and Achit and again he comes within the range of creation when the three gunas are mixed up in different proportions. D. Note :—This verse explains the state of the jivas who have obtained Mukti during the periods of Pralaya and creation. During Pralaya they abide within the Supreme Lord himself and during the creation they are placed in the Swetadwipa and other regions where they are happy in the realisation of their blissful nature without losing their individual characteristics.