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 manifest and unmanifest universe. 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 here after overcomes death by dropping all worldy and other worldy desires.
Meditation on manifest form of Brahman – Hiranyagarbha is saguna Bhakti. Realizing the absolute form of Brahman is jnana. The sloka gives importance of jnana and bhakti.
On the other hand, those who do not understand the limitation go through cycle of birth and death. On understanding the limitation he/she attains immortality by realizing the Brahman – cause of manifest, unmanifest universe. Brahman is un-attached and free.
saṃbhūtiṃ ca vināśaṃ ca yas tad vedobhayaṃ saha |
vināśena mṛtyuṃ tīrtvā saṃbhūtyāmṛtam aśnute || 14 ||