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

"Devotional service is eternal and full of knowledge and bliss."
Wherever they may gone, the devotees worship Lord Hari. This is evidence that
the devotees are always happy. The Śruti-śāstra declares:
so 'śnute sarvān kāmān
"The devotee enjoys. All his desires are fulfilled."
Thus, even though he may be residing in the material world, the devotee
experiences bliss equal to the bliss of the spiritual world. Many quotes to
corroborate this may be found by searching the Smṛti-śāstra.
In the next sūtra the author shows us another reason why the nirapekṣa
devotees, even without endeavoring to attain them, easily attain sālokya (residing
on the same planet with the Lord) and sāmīpya (staying near to the Lord)
liberation.
Sūtra 43
bahis tūbhayathā smṛter ācārāc ca
bahiḥ—outside; tu—indeed; ubhayathā—both ways; smṛteḥ—because of Smṛti-
sastra; ācārāt—because of conduct; ca—also.
Certainly outside in two ways because of Smṛti-śāstra and conduct.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "tu" (certainly) is used here for emphasis. The word "bahiḥ"
(outside) here means that although the nirapekṣa devotees seem to reside within
the confines of the material world, in truth they are really outside that world. Why
is that? The sūtra explains, "ubhayathā" (in two ways). In Śrīmad-Bhāgavatam it is
said:
visṛjati hṛdayaṁ na yasya sākṣād
dharir avaśābhihito 'py aghaugha-nāśaḥ
praṇaya-rasanayā dhṛtāṅghri-padmaḥ