by Swami Sivananda
The Kalas of the knower of the Nirguna Brahman attain absolute non-distinction with Brahman at death.
Avibhago vachanat IV.2.16 (512)
(Absolute) non-distinction (with Brahman of the parts merged takes place) according to the statement (of the scriptures).
Avibhagah: non-distinction; Vachanat: on account of the statement (of the scriptures).
"Thus these sixteen constituents or Kalas, viz., eleven senses and five subtle elements, belonging to the seer, i.e., the liberated sage who attains the Supreme Brahman loses his distinction and disappears in Him. There names and forms are destroyed; and people speak of the Purusha only. Then he becomes partless and deathless" (Pras. Up. VI.5).
The Kalas in the case of the knower of Brahman get absolutely merged in the Highest Brahman. In the case of an ordinary person it is not so. They exist in a fine potential state, the cause of future birth.
When parts or Kalas that are the effects of ignorance are dissolved through knowledge it is not possible that a remainder be left. The parts, therefore, get merged absolutely in Brahman. There is no chance for them for cropping up again.