Question: When Brahma’s life ends after 100 of his years or 311,040,000,000,000 earth years, this universe faces a final dissolution and all the living entities are destroyed along with the entire material creation. This material creation is absorbed back into the Lord. From what I understand, the samskaras (which are the records or memories that drive karma) are stored in the subtle body or chitta which is material. When a living entity passes this world it is assigned a body based upon the karma associated with the samskaras collected in the prior life.
What happens to the samskaras that have collected at the end of the maha-kalpa? Since the chitta is destroyed along with all matter, does this mean all the living entities start from an equal point when the creation begins again? Or is it all by the will of the all knowing Lord who is the witness within all beings to know the samskaras of all living entities regardless of any material vehicle such as the chitta?