Whoever understands the manifest and the unmanifest as going together, (he), by overcoming death through the manifest, attains immortality through the unmanifest.
Brahman is the cause of the manifest and unmanifest universe. The manifest universe is called Hiranyagarbha and unmanifest is called Prakriti.
One who performs duties as prescribed in karma Kanda of Vedas and meditates on the manifest Hiranya garbha attains higher powers – siddhis. One who meditates on Prakriti – root material nature, attains eternal transmigratory life. Scientists focus on secrets of material nature and unlocked various powers of nature in the form of Technology breakthroughs. However, supreme bliss is possible only by going beyond material nature – Brahman.
In Vedic terminology, he/she attains wealth in this world in terms of money, power, position, cattle, etc and divine wealth of knowledge of deities.
When he realizes the limitation of the wealth here in this world and hereafter overcomes death by dropping all worldy and otherworldy desires.
Meditation on the manifest form of Brahman – Hiranyagarbha is saguna Bhakti. Realizing the absolute form of Brahman is jnana. The sloka gives the importance of jnana and bhakti.
On the other hand, those who do not understand the limitation go through the cycle of birth and death. On understanding the limitation he/she attains immortality by realizing the Brahman – cause of manifest, unmanifest universe. Brahman is unattached and free.
saṃbhūtiṃ ca vināśaṃ ca yas tad vedobhayaṃ saha |
vināśena mṛtyuṃ tīrtvā saṃbhūtyāmṛtam aśnute || 14 ||