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

The "sahakāry-antara" (helpful rules) here are the two sets of virtues: 1. those
beginning with peacefulness, and 2. those beginning with Vedic yajñas. These two
sets of virtues have already been discussed (in the purport of sūtra 3.4.26). These
rules (vidhiḥ) are here considered in a new and different way. These rules must be
observed by the followers (pakṣeṇa) of varṇāśrama-dharma, but they need not be
observed by they who are not followers of varṇāśrama-dharma, for such persons
already possess these virtues naturally. Therefore these persons are ordered to
meditate on the Lord's form, qualities, and pastimes.
Then the sūtra explains, "tṛtīyaṁ tadvataḥ" (there is a third thing like that).
Desiring only to attain the Lord's mercy, the nirapekṣa devotee engages his mind
in thinking about the Lord. That is the "third rule" (tṛtīyam). This is described in
the following statement of Śruti-śāstra:
manasaivedam āptavyam
"Engaging his mind in thinking of Him, the devotee attains the Lord."
Hearing about the Lord is done with the body and chanting mantras glorifying
the Lord is done with the voice. Meditating on the Lord is done with the mind.
Thus meditation is the third of these three processes.
To show that meditation must be performed the sūtra gives the example of
rules and other things (vidhy-ādi-vat). As the followers of varṇāśrama must
perform sandhyā-upāsanā and other rituals, so the nirapekṣa devotees who have
attained transcendental knowledge should meditate on the Supreme Lord's form,
qualities, and pastimes.
This does not mean that the nirapekṣa devotees should not perform japa,
worship, and other spiritual activities, for by meditating on the Lord one also
engages in these other activities. However, for the nirapekṣa devotee, meditation
on the Lord is most important. In this way three kinds of devotees situated in
transcendental knowledge have been described.
Adhikaraṇa 13
The Different Āśramas
Introduction by Śrīla Baladeva Vidyābhūṣaṇa
That transcendental knowledge is attained by three kinds of devotees,
beginning with the svaniṣṭha devotees, has already been explained. Now will be