One verse

Srimad Bhagavatam 2.8.22

2.8.22

यो वानुशायिनां सर्ग: पाषण्डस्य च सम्भव: । आत्मनो बन्धमोक्षौ च व्यवस्थानं स्वरूपत: ॥ २२ ॥

yo vanusayinam sargah pasandasya ca sambhavah atmano bandha-moksau ca vyavasthanam sva-rupatah

yah
all those
va
either
anusayinam
merged into the body of the Lord
sargah
creation
pasandasya
of the infidels
ca
and
sambhavah
appearance
atmanah
of the living beings
bandha
conditioned
moksau
being liberated
ca
also
vyavasthanam
being situated
sva-rupatah
in an unconditioned state.

Please also explain how, merged in the body of the Lord, living beings are created, and how the infidels appear in the world. Also please explain how the unconditioned living entities exist.