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Shvetashvatara Upanishad 1.10

That which is perishable is the Pradhana (the first), the immortal and imperishable is Hara. The one god rules the perishable (the pradhana) and the (living) self. From meditating on him, from joining him, from becoming one with him there is further cessation of all illusion in the end.

In plain words: Matter, the stuff of the world, wears away. God, here called Hara, does not die. The one God rules both matter and the soul. By meditating on God and becoming one with him, all false appearances finally come to an end.

Shvetashvatara Upanishad
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