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

Sūtra 40 tad-bhūtasya tu nātad-bhāvo jaiminer api niyamātad-rūpābhāvebhyaḥ tat—that; bhūtasya—become; tu—but; na—not; a—not; tat—that; bhāvaḥ— being; jaimineḥ—if Jaimini Muni; api—even; niyama—rule; a—not; tat—that; rūpa—form; a—not; bhāvebhyaḥ—because of being. But one who becomes that does not cease to be that, even according to Jaimini. This is because of restraint, not being like that, and cessation. Purport by Śrīla Baladeva Vidyābhūṣaṇa The word "tu" (but) is used here to dispel doubt. One who becomes that, that is to say one who becomes a genuine nirapekṣa sannyāsī sincerely devoted to the Supreme Lord, never ceases to be that, that is to say he never falls from his devotion to the Lord. That is the opinion of Jaimini, and it is also the opinion of Me, Vyāsa. Why is that? The sūtra explains, "niyamātad-rūpābhāvebhyaḥ" (because of restraint, not being like that, and cessation). The word "niyama" here means "because they thirst to attain the Supreme Personality of Godhead, their senses are naturally controlled." The word "rūpa" here means "desire". Because they have no desire but to attain the Supreme Personality of Godhead, Gārgī and other renunciants decline to accept the order of householder life or any of the other orders of varṇāśrama-dharma. That is the meaning here. In Śrīmad- Bhāgavatam 7.15.35) it is said: kāmādibhir anāviddhaṁ praśāntākhila-vṛtti yat cittaṁ brahma-sukha-spṛṣṭaṁ naivottiṣṭheta karhicit "When one's consciousness is uncontaminated by material lusty desires, it becomes calm and peaceful in all activities, for one is situated in eternal blissful life. Once situated on that platform, one does not return to materialistic duties."* Even Jaimini, who considers Vedic rituals most important, admits that the Śruti-śāstra declares this of the nirapekṣa devotees. The conclusion therefore is that the sincere renunciant must have performed all other duties in his previous births. That is why he is now pure in heart and free from the need to perform them any longer.