Mbh 12.308.1b

Both Jiva and Prakriti have been said to be Indestructible, and both of them have been said to be Destructible. I shall tell thee the reason of this correctly as I have understood it. Both Prakriti and Jiva are without beginning and without end or destruction. Both of them are regarded as supreme (in the matter of Creation). Those that are possessed of knowledge say that both are to be called topics or principles. In consequence of its attributes of (repeated) Creation and Destruction, the Unmanifest (or Prakriti) is called Indestructible. That Unmanifest becomes repeatedly modified for the purpose of creating the principle. And because the principles beginning with Mahat are produced by Purusha as well, and because also Purusha and the Unmanifest are mutually dependant upon each other, therefore is Purusha also, the twenty-fifth, called Kshetra (and hence Akshara or Indestructible).[1628] When the Yogin withdraws and merges all the principles into the Unmanifest Soul (or Brahma) then the twenty-fifth (viz., Jiva or Purusha) also, with all those principles disappears into it. When the principles become merged each into its progenitor, then the one that remains is Prakriti. When Kshetrajna too,[1629] O son, becomes merged into his own producing cause then (all that remains is Brahma and, therefore) Prakriti with all the principles in it becomes Kshara (or meets with destruction), and attains also to the condition of being without attributes in consequence of her dissociation from all the principles. Thus it is that Kshetrajna, when his knowledge of Kshetra disappears, becomes, by his nature, destitute of attributes, as it has been heard by us. When he becomes Kshara he then assumes attributes. When, however, he attains to his own real nature, he then succeeds in understanding his own condition of being really destitute of attributes.