That Non-dual principle, that is beyond mind and speech, due to Maya became two and further became many leading to the delusion of duality.
How indeed will the delusion of multiplicity end? The Lord provides the solution: contemplation of dissolution, laya, of the projected universe. That is, when we delineate how diversity resolves into the One principle, we realize the ultimate Truth, the Non-dual principle, that alone remains over.
अन्ने प्रलीयते मर्त्यं अन्नं धानासु लीयते । धाना भूमौ प्रलीयन्ते भूमिर्गन्धे प्रलीयते ॥ २२ ॥ अप्सु प्रलीयते गन्ध आपश्च स्वगुणे रसे । लीयते ज्योतिषि रसो ज्योती रूपे प्रलीयते ॥ २३ ॥ रूपं वायौ स च स्पर्शे लीयते सोऽपि चाम्बरे । अम्बरं शब्दतन्मात्र इन्द्रियाणि स्वयोनिषु ॥ २४ ॥ योनिर्वैकारिके सौम्य लीयते मनसीश्वरे । शब्दो भूतादिमप्येति भूतादिर्महति प्रभुः ॥ २५ ॥ स लीयते महान् स्वेषु गुणेशु गुणवत्तमः । तेऽव्यक्ते संप्रलीयन्ते तत्काले लीयतेऽव्यये ॥ २६ ॥ कालो मायामये जीवे जीव आत्मनि मय्यजे । आत्मा केवल आत्मस्थो विकल्पापायलक्षणः ॥ २७ ॥
Creation is nothing but the cause transforming itself into the effect. Laya, dissolution, is the involution of the projection into its causal principle. The Supreme Lord's teaching is that when we contemplate upon the concept of creation from the One and its involution into that One, we transcend the delusion of duality.
एवमन्वीक्षमाणस्य कथं वैकल्पिको भ्रमः । मनसो हृदि तिष्ठेत व्योम्नीवार्कोदये तमः ॥ २८ ॥ एष साङ्ख्यविधिः प्रोक्तः संशयग्रन्थिभेदनः । प्रतिलोमानुलोमाभ्यां परावरदृशा मया ॥ २९ ॥
When we contemplate upon the creation and involution, like the darkness disappearing at sunrise, the darkness of delusion ends.
This reminds one of this important mantra of the Mundaka Upanishad:
When the realization of subjectivity happens the chidachid granthi (ignorance and its effect), all doubts are destroyed and karma becomes ineffective. He is free from the delusion of samsara.
Gowdapada has summarized the purport of the creation stated in the Bhagavatam thus -
The Upanishads have explained creation by giving many examples, such as clay, iron, spark, etc., only with the aim of helping us grasp the Non-dual principle, the source of creation and the abode of dissolution. Sridhara Swamin (14th Century CE) has cited the above Gowdapada verse in his commentary to this chapter of the Bhagavatam.
This is what we see in this chapter of the Bhagavatam on the process of creation - involution. The Lord himself has said the result of such a contemplation, liberation.
The concept of creation and involution of the projection can be found in the Advaita texts:
These verses in the Brahmanuchintanam by Shankaracharya, convey the order of creation and its opposite, involution: