SB 7.12.31
ity aksaratayatmanam
cin-matram avasesitam
jñatvadvayo ’tha viramed
dagdha-yonir ivanalah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
When all the material designations have thus merged into their respective material elements, the living beings, who are all ultimately completely spiritual, being one in quality with the Supreme Being, should cease from material existence, as flames cease when the wood in which they are burning is consumed. When the material body is returned to its various material elements, only the spiritual being remains. This spiritual being is Brahman and is equal in quality with Parabrahman.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Thus end the Bhaktivedanta purports of the Seventh Canto, Twelfth Chapter, of the Srimad-Bhagavatam, entitled “The Perfect Society: Four Spiritual Classes.”