(Kadamba Kanana Swami, 20 May 2012, Melbourne, Australia, Seminar: Mahajanas part 2)
Question: At the time of annihilation, in the night of Brahma, at that time we do not have a material body, so do we go back to Maha-Visnu in the spiritual energy?
Yes, in the form of a jiva that is in a dormant state. So, we enter into a long sleep inside the body of Maha-Visnu; we are inactive inside his body and then we come out again and are placed back into the forms that we were in before we left off. So, those jivas that were animal forms will again go into animal forms and those who were in the human forms will again go into the human forms. Like that, we pick up where we left off in the next day of Brahma.