BG 8.20-22
Therefore verily there existeth, higher than that unmanifested, another unmanifested, eternal, which in the destroying of all beings, is not destroyed. That unmanifested, "the Indestructible," It is called; It is named the highest Path. They who reach It return not. That is My supreme abode. He, the highest Spirit, O Pârtha, may be reached by unswerving devotion to Him alone, in whom all beings abide, by whom all This is pervaded.