I give heat; I withhold the rain and send it forth. I am immortality as well as death; I am being and non-being, O Arjuna. (Bhagavad Gita Chapter 9 verse 19)
Through My mysterious power I give heat through the sun. I also cause rain, and again through evaporation I gather up the moisture. I am immortality and death — both come from Me. I am being and non-being; that means the manifest world and the unmanifest, the effect and the cause. Non-being does not mean non-existence, which is absurd. The Chandogya Upanishad says, ‘How can Existence come out of non-existence?’ That cannot be.
Now all the faithful devotees whom Sri Krishna had spoken of in verses 13 to 18 of Chapter 9, who worship God with wisdom-sacrifice in various ways, as one or as distinct from themselves — they will all go to Bhagavan. They will all get mukti and they will realize Him, as Brahman or as Ishvara according to their understanding.