सलिलं तद्धृतरसं ज्योतिष्ट्वायोपकल्पते ॥ १३ ॥
Deprived of its quality of aroma by the wind, the element earth is transformed into water; and water, deprived of its taste by that same wind, is merged into fire.
Śrīmad-Bhāgavatam gives several descriptions of the material creation, by which air is expanded from ether, fire from air, water from fire, and earth from water. Now, in the reverse order, the creation is wound up. Thus earth merges back into the water from which it came, and water similarly merges into fire.