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

Purport by Śrīla Baladeva Vidyābhūṣaṇa This sūtra means that when transcendental knowledge is present, then the other (itarasya), which here means the past and present karmic reactions of pious deeds, is destroyed and ceases to touch. Thus happens in the same way it happens to past and present sinful reactions. It is not that because they are prescribed by the Vedas, material pious deeds do not obstruct transcendental knowledge. The result brought by material pious deeds is an obstacle impeding the result brought by transcendental knowledge. In truth, material pious deeds are not pure and spiritual. In the Chāndogya Upaniṣad (8.4.1) it is said: sarve pāpmāno 'to nivartante "All sins are then destroyed." In this context the word "sins" is used to include material pious deeds also. In Bhagavad-gtā (4.37) the Supreme Personality of Godhead affirms: yathaidhāṁsi samiddho 'gniḥ . . . "As a blazing fire turns firewood to ashes, O Arjuna, so does the fire of knowledge burn to ashes all reactions to material activities."* In this verse the destruction of karmic reactions is described. In these general worlds all karmic reactions, past and present, sinful and pious, are included. The author of the sūtras describes this here in the words "pāte tu" (indeed, when it is destroyed). The word "tu" (indeed) is used for emphasis. In this way there is nothing wrong with the statement that liberation is attained when one's karmic reactions are destroyed. Adhikaraṇa 11 Arabdha-phala and Anarabdha-phala Karmic Reactions Introduction by Śrīla Baladeva Vidyābhūṣaṇa