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

Sūtra 27
hānau tūpāyana-śabda-śeṣatvāt kuśācchanda-stuty-upagānavat tad uktam
hānau—in destruction; tu—indeed; upāyana—approaching; śabda—statement;
śeṣatvāt—because of being a supplement; kuśa—kuśa grass; ācchanda—according
to desire; stuti—prayer; upagāna—song; vat—like; tat—that; uktam—said.
But in liberation because of approaching, because of the Śruti-śāstra, and
because of the means to the end it is like voluntary kuśa grass, prayers and hymns.
This is said.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "tu" (but) is used here to begin the refutation of the opponent's
argument. When, by understanding the truth of the Supreme Personality of
Godhead, a person becomes free from the ropes of matter, such a wise devotee falls
in love with the Supreme Personality of Godhead. In that condition he
spontaneously meditates on the qualities of the Lord as they are described in the
revealed scriptures. He does this as a person voluntarily takes kuśa grass, recites
prayers, and sings hymns. As a student, when his daily studies are completed, may
of his own accord take kuśa grass in his hand and then recite prayers and sing
hymns, so the liberated souls of their own accord meditate on the Supreme
Personality of Godhead.
This is hinted by the use of the word "abhidhyāna". The reason for this is given
in the word "upāyana" (he has approached the Supreme Lord). The word
"upāyana" means that he loves the Lord and he has approached the Lord. The
word "śabda" means "words of instruction". The word "śeṣatvāt" means "because
all these words are the means to attain a specific end". This is described in Bṛhad-
āraṇyaka Upaniṣad (4.4.21):
tam eva dhīraḥ . . . .
"A wise man, aware of the Lord's true nature, should engage his intelligence in
the Lord's service. He should not meditate on other things. He should not waste
many words speaking of other things."
In Śrīmad-Bhāgavatam (3.9.41) the Lord Himself says:
pūrtena tapasā yajñair