Isha - 14-sambhūtiṁ ca vināśaṁ

Commentary by Sri Adi Sankaracharya – Translated in English

As this is so, this mantra declares the desirability of combining the worship of Prakriti and Hiranyayarbha as they combine to secure the one aim of the individual. ‘Vinasa’ means that active object whose characteristic attribute is Destruction, the abstract being here used for the concrete. ‘By vinasa’ means ‘by the worship of Hiranyagarbha.’ ‘Gets over death’ means ‘gets over the defects of vice, desires and anaisvaryam (limited powers) and attains anima and other siddhis which are the result of the worship of Hiranyagarbha. Having thus overcome anaisvaryam, death, etc., he, by the worship of Prakriti, attains immortality, i.e., absorbtion into Prakriti. It should be noted that the word Sambhutih is an apheresis for Asambhutih agreeably to the results predicated, i.e., absorption into Prakriti.

Commentary by Swami Sivananda

Here the word Sambhuti is an aphesis for Asambhuti. The taking away of a letter or syllable at the beginning of a word is aphesis. The letter ‘a’ in Asambhuti is taken away. Here Sambhuti really means Asambhuti. Vinasa means Hiranyagarbha. The abstract is used here for the concrete. ‘Death’ here means limited powers, desires, vices. By worship of Hiranyagarbha he gets Aisvarya (Siddhis). Immortality here means absorption into Prakriti. The desirability of combining the worship of Hiranyagarbha and unborn Prakriti is mentioned in this verse, just as the desirability of combining the worship of Avidya and Vidya is declared in verse 11.

Links
Commentary on the Isavasya Upanishad by Swami Krishnananda – Divine Life Society
Upanishad Series – Isavasya Upanishad Commentary by Swami Chinmayananda
Commentary on the Isavasya Upanishad by Paramarthananda