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

"The path to liberation does not appear before a childish fool intoxicated by the
illusory wealth of this world. He who thinks, `This is the only world. There is no
world beyond this,' falls into my control again and again."
In this way the Śruti-śāstra explains that the sinners are punished by Yamarāja.
That is the meaning.
Sūtra 15
smaranti ca
smaranti—the Smṛti-śāstra; ca—also.
The Smṛti-śāstras also affirm it.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Śrīmad-Bhāgavatam (3.30.23) explains:
tatra tatra patan chrānto
mūrchitaḥ punar utthitaḥ
pathā pāpīyasā nītas
tarasā yama-sādanam
"While passing on that road to the abode of Yamarāja, he falls down in fatigue,
and sometimes he becomes unconscious, but he is forced to rise again. In this way
he is very quickly brought to the presence of Yamarāja."*
In the Smṛti-śāstra it is also said:
sarve caite vaśaṁ yānti yamasya bhagavan.
"O Lord, all sinners come under Yamarja's dominion."
In this way the sages and Smṛti-śāstras affirm that the sinners come under
Yamarāja's control.