Cosmos
Bhagavad-gita As It Is
BG Chapters 13 - 18
BG 13.20, Purport:
Both material nature and the living entity are eternal. That is to say that they existed before the creation. The material manifestation is from the energy of the Supreme Lord, and so also are the living entities, but the living entities are of the superior energy. Both the living entities and material nature existed before this cosmos was manifested. Material nature was absorbed in the Supreme Personality of Godhead, Mahā-Viṣṇu, and when it was required, it was manifested by the agency of mahat-tattva.