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

avaśyaṁ eva bhoktavyaṁ kṛtaṁ karma śubhāśubham "Even after millions of kalpas one does not cannot become free from karmic reactions in any way other than experiencing their results. Therefore one must experience the results of good and evil deeds." This being so, all scriptural passages declaring otherwise should be understood to be merely empty flattery offered to they who are situated in transcendental knowledge. Siddhānta (conclusion): In the following words the author of the sūtras gives His conclusion. Sūtra 13 tad-adhigama uttara-pūrvāghayor aśleṣa-vināśau tad-vyapadeśāt tad-adhigame—in the knowldege of Him; uttara—after; pūrva—and before; aghayoḥ—of sins; aśleṣa—not touching; vināśau—destruction; tat—of that; vyapadeśāt—because of the teaching. When knowledge of Him is attained, then there is destruction and not touching of past and present sins, for that is the teaching. Purport by Śrīla Baladeva Vidyābhūṣaṇa The word "tad-adhigamaḥ" here means, "knowledge of the Supreme Personality of Godhead". When such knowledge is present, then a person is no longer touched by sinful reactions to present deeds, and all accumulated past karma is destroyed. Why is that? The sūtra explains, "tad-vyapadeśāt" (for that is the teaching). This teaching has already been shown in the two passages of Chāndogya Upaniṣad quoted in the introduction to this adhikaraṇa. No one has the power to refute the clear meaning of these two passages of Śruti-śāstra. The passage declaring that one does not become free from karmic reactions in any way other than experiencing their results is meant to refer only to persons not situated in transcendental knowledge. Adhikaraṇa 10