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

Introduction by Śrīla Baladeva Vidyābhūṣaṇa
Thus it has been said that a person who performs pious deeds goes to
Candraloka and then again returns with the remainder of his karma. Now will be
discussed whether sinners who perform no pious deeds also go and return in the
same way. In Īśa Upaniṣad (3) it is said:
āsūryā nāma te lokā
andhena tamasāvṛtāḥ
tāṁs te pretyābhigacchanti
ye ke cātma-hano janāḥ
"The killer of the soul, whoever he may be, must enter into the planets known
as the worlds of the faithless, full of darkness and ignorance."*
Saṁśaya (doubt): Do the sinners go to Candraloka or Yamaloka?
Pūrvapakṣa (the opponent speaks): The opponent gives his opinion in the
following sūtra.
Sūtra 13
aniṣṭādi-kāriṇām api ca śrutam
an—not; iṣṭa—pious deeds; ādi—beginning with; kāriṇām—of the performers;
api—also; ca—and; śrutam—in the Śruti-śāstra.
The Śruti-śāstra declares that it is also so for they who do not perform iṣṭa or
other pious deeds.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The Śruti-śāstra declares that they who perform iṣṭa and other pious deeds, as
well as they who do not perform iṣṭa and other pious deeds, both go to
Candraloka. This is explained in the Kauṣītaki Upaniṣad (1.2):