Mandukya Karika, verse 3.4

Sanskrit text, IAST transliteration and English translation

घटादिषु प्रलीनेषु घटाकाशादयो यथा ।
आकाशे संप्रलीयन्ते तद्वज्जीवा इहात्मनि ॥ ४ ॥

ghaṭādiṣu pralīneṣu ghaṭākāśādayo yathā |
ākāśe saṃpralīyante tadvajjīvā ihātmani || 4 ||

4. As on the destruction of the pot, etc., the ether enclosed in the pot, etc., merges in the Ākāśa (the great expanse of ether), similarly the Jīvas merge in the Ātman.

Shankara Bhashya (commentary)

As the creation of ether enclosed within the pot, etc., follows the creation of the pot, etc., and as the merging of the same ether (in the Mahākāśa) is consequent on the destruction of the pot, etc.; in the same manner the creation or manifestation of the Jīva follows that of the aggregate of the body, etc., and the merging of the Jīva in the Supreme Self follows in the wake of the destruction of the aggregate of the body, etc. The meaning is that neither the creation nor destruction is in itself real (from the standpoint of the Absolute).

Anandagiri Tika (glossary)

Both the creation and destruction of the universe, and consequently its existence, are due to ignorance. In truth, there is neither creation, nor existence, nor destruction. Destruction is impossible in the absence of creation. Therefore, the Śruti passages describing the process of creation and destruction do not antagonise the reality of the non-dual Ātman, as such fact is admitted by the Advaitin to be possible in the realm of ignorance.