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

"Accompanied by the remnants of their good and bad karma, they again enter
the world of repeated birth."
In this way it is clear that the soul falling from Svargaloka still has past karma.
This does not contradict the description in Chāndogya Upaniṣad 5.10.5 because
that passage described only the exhaustion of the specific karmas that brought the
soul to Svargaloka and not the exhaustion of other karmas.
Now the author of the sūtras describes the method of the soul's descent.
Sūtra 9
yathetam anevaṁ ca
yathā - as; itam - departed; an - not; evam - thus;ca - and.
Also, not as he went.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The soul, who still has karma, does not descend from Candraloka in the same
way he rose to Candraloka. The words yathā itam" mean "as he arrived". The word
"an-evam" means "in a different way". The soul descends by the path of smoke
and the path of ether. These paths were also traveled in the ascent. However, in the
descent there is no mention of the night or other paths used in the ascent. Also, in
the descent there is mention of the cloud and other paths not used in the ascent.
Therefore the descent is not like (anevam) the ascent.
Sūtra 10
caraṇād iti cen na tad-upalakṣaṇārtheti kārṣṇājiniḥ
caraṇāt - by conduct; iti - thus; cet - if; na - not;tad-upalakṣaṇa-arthā - that
meaning; iti - thus; kārṣṇājiniḥ - Kārṣṇājini.
If it is said to be by conduct, then Kārṣṇājini replies: No. Here it has the same
meaning.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Here someone may object: It is not so that the soul fallen from Svargaloka
attains a new birth according to his past karma. The passage quoted here from the