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

mukta-liberated; upasṛpya-attaining; vyapadeśāt-because of the statement.
Because it is said that this abode of heaven is attained by the liberated souls.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
That the Supreme Personality of Giodhead is attained by the liberated souls is
described in the following statement of Muṇḍaka Upaniṣad (3.1.3):
yadā paśyaḥ paśyate rukma-varṇaṁ
kārtāraṁ īśaṁ puruṣaṁ brahma-yonim
tadā vidvān puṇya-pāpe vidhūya
nirañjanaḥ paramaṁ samyam upaiti
"One who sees that golden-colored Personality of Godhead, the Supreme Lord,
the supreme actor, who is the source of the Supreme Brahman, becomes free from
the reactions to past pious and sinful deeds, and becomes liberated, attaining the
same transcendental platform as the Lord."*
Sūtra 3
nānumānam atac-chabdāt
na-not; anumānam-that which is inferred; atat-not that; śabdāt-because of a
word.
The "pradhāna" is not the "abode of heaven and earth" here because there is no
word appropriate to it in this passage.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The pradhāna described in the smṛti-śāstras is not referred to in this passage.
Why? The sūtra says atac-chabdāt, which means that none of the words in this
passage are appropriate for the insentient pradhāna.