गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

"As a bird needs two wings to fly in the sky, so a man needs both Vedic rituals and spiritual knowledge to attain liberation." Or, perhaps spiritual knowledge alone is in truth the cause of liberation. After all, the Śvetāśvatara Upaniṣad (3.8) declares: tam eva viditvāti mṛtyum eti "Only one who knows the Supreme Personality of Godhead can transcend the bonds of birth and death." After all is said and done it is not possible to reach a final conclusion in this matter. Siddhānta (conclusion): In the following words the author of the sūtras gives His conclusion. Sūtra 48 vidyaiva tu tan-nirdharaṇāt vidyā—knowledge; eva—indeed; tu—certainly; tat—of that; nirdharaṇāt— because of the conclusion. It is knowledge indeed, for that is the conclusion. Purport by Śrīla Baladeva Vidyābhūṣaṇa The word "tu" (indeed) is used here to dispel doubt. Spiritual knowledge, and not Vedic ritual, is the cause of liberation. Neither is it necessary that spiritual knowledge be combined with the performance of Vedic rituals in order to bring liberation. Why is that? The sūtra explains: "tan-nirdharaṇāt" (for that is the conclusion). The conclusion is given in Śvetāśvatara Upaniṣad 3.8. The word "vidyā" (knowledge) here means "the knowledge that leads to devotional service". In the Bṛhad-āraṇyaka Upaniṣad (4.4.21) it is said: vijñāya prajñāṁ kurvīta