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  • yes during annihilation both material world and spiritual soul merge into Krishna and then again at the time of creation they manifest. there is one chapter in srimad bhagvat puran on this. you can read.

  • Its not dissolution of the soul, because transcendental soul can not be destroyed. Rather its dissolution of the world, because the word ''jagataḥ'' in that verse means:  material world, universe or cosmic manifestation.

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