The Vedanta Sutras of Badarayana: Second Adhyâya. Third Pâda.: II, 3, 14

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14. The order (in which the elements are retracted into Brahman) is the reverse of that (i.e. the order in which they are created); this is proved (by its agreement with observation).

Having considered the order of the creation of the elements we now proceed to consider the order of their retractation.--The question here is whether their retractation takes place in an indefinite order, or in the order of the creation, or in the inverse order. That the origin, the subsistence and the retractation of the elements all depend on Brahman, scripture declares 'That from whence these beings are born, that by which when born they live, that into which they enter at their death.'

The pûrvapakshintains that the retractation of the elements is not bound to any definite order, because scripture contains no specific information on the point. Or else, he says, let him who wishes to know the order of the retractation accept the order of creation, since the latter is expressly mentioned in the texts.

To this we reply that the order of retractation must be viewed as the reverse of the order of creation. For we see