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

"The word śraddhā means water."
Therefore the word "śraddhā" here does not refer to a condition of the mind.
The meaning of a condition of the mind is not appropriate in this context of
offering yajñas. In this way it is shown that the departing soul is certainly
accompanied by water.
Here someone may object: In this part of the Śruti-śāstra it said that the water
departs, but it is not said that the soul departs. The soul is not mentioned in this
passage.
To remove this doubt the author of the sūtras gives the following reply.
Sūtra 6
aśrutatvād iti cen na iṣṭādi-kāriṇāṁ pratīteḥ
aśrutatvāt - because of not being described in the Śruti-śāstra; iti - thus; cet - if;
na - not; iṣṭādikāriṇām - by they who perfom pious deeds; pratīteḥ - because of the
understanding.
If it is said that this is not proved in the Śruti-śāstra, then I reply: No, because
this is understood to be about they who perform pious deeds.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "aśrutatva" here means "unproved". The passage in the Chāndogya
Upaniṣad describes the travel to the moon of they who perform pious deeds. The
passage states (Chāndogya Upaniṣad 5.10.3-4):
atha ya ime grāme iṣṭāpūrte dattam ity upāsate te dhūmam abhisamviśanti. . .
ākāśāc candramasam eṣa somo rājā.
"They who perform pious deeds in their village enter the smoke, . . . and then
they go from the sky to the moon planet, where the become the king of soma."
In this way they who perform pious deeds go to the moon and become known
as Somarāja (the king of soma).
About the fire and Devaloka it is said (Chāndogya Upaniṣad 5.4.2):
devāḥ śraddhāṁ juhvati. tasyāḥ āhuteḥ somo rājā sambhavati.
"The devas offer śraddhā in sacrifice. From that offering he becomes a king of
soma."