BG Chap 13 - Attaining the Brahman conception

When one ceases to see different identities due to different material bodies and sees how beings are expanded everywhere, he attains to the Brahman conception. When we see different individuals, we should stop seeing them as their different fields of activity; the soul and Supersoul have nothing to do with matter. That is Brahman vision. Also when one sees that all separate beings are situated in one prakṛti at the time of dissolution, and they arise from that same prakṛti at the time of creation, he attains Brahman. At the time of universal destruction, all living beings who have assumed various forms such as devas and men, lose those distinctions and become one in the sense of entering one prakṛti. At the time of creation, the living entities disperse again from prakṛti in many forms. When the jīva sees himself distinct from prakṛti, he realizes himself in his true nature of brahman.