Srimad Bhagavatam 11.03.13 - Shelter of Right Process Assures Success (download mp3)
by Damodar Prabhu at ISKCON Chowpatty
vayuna hrta-gandha bhuh
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.
Srimad-Bhagavatam 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.