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

carry him to the realms of Indra and the other demigods, because he has no desire
to enjoy the material pleasures available in those worlds, the nirapekṣa devotee
finds that his unalloyed love and devotion for the Supreme Lord remains
unbroken.
In the next sūtra the author shows that the nirapekṣa devotees are superior to
the pariṇiṣṭhita devotees also.
Sūtra 42
upa-pūrvakam api tv eke bhāvam aśana-vat tad uktam
upa—with the prefix "upa"; pūrvakam—beginning (upāsanā, or devotional
service); api—even; tu—but; eke—some; bhāvam—devotion; aśana—food; vat—
like; tat—that; uktam—spoken.
But some even that which begins with "upa". The perfect stage of devotion is
like food. This is said.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "api" (even) is used for emphasis. The word "tu" (but) is used to
begin the refutation of the opponent's idea. The word "eke" (some) means "the
followers of the Atharva Veda". The nirapekṣa devotees desire to engage in
devotional service. The word "upa-pūrvam" (the word that begins with "upa")
here means “upāsana" (devotional service). The word "bhāva" here means "the
perfect stage of devotion". That perfect stage is like food (aśana-vat) for the
nirapekṣa devotees. This the scriptures say. In Gopāla-tāpanī Upaniṣad (1.14) it is
said:
bhaktir asya bhajanaṁ tad ihāmutra
"Devotional service to Lord Kṛṣṇa is performed when the heart no longer
desires any material benefit to be obtained in this life or the next."
In the Gopāla-tāpanī Upaniṣad it is also said:
sac-cid-ānandaika-rase bhakti-yoge tiṣṭhati