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

avaśyaṁ eva bhoktavyaṁ
kṛtaṁ karma śubhāśubham
"Even after millions of kalpas one does not cannot become free from karmic
reactions in any way other than experiencing their results. Therefore one must
experience the results of good and evil deeds."
This being so, all scriptural passages declaring otherwise should be understood
to be merely empty flattery offered to they who are situated in transcendental
knowledge.
Siddhānta (conclusion): In the following words the author of the sūtras gives
His conclusion.
Sūtra 13
tad-adhigama uttara-pūrvāghayor aśleṣa-vināśau tad-vyapadeśāt
tad-adhigame—in the knowldege of Him; uttara—after; pūrva—and before;
aghayoḥ—of sins; aśleṣa—not touching; vināśau—destruction; tat—of that;
vyapadeśāt—because of the teaching.
When knowledge of Him is attained, then there is destruction and not touching
of past and present sins, for that is the teaching.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "tad-adhigamaḥ" here means, "knowledge of the Supreme Personality
of Godhead". When such knowledge is present, then a person is no longer touched
by sinful reactions to present deeds, and all accumulated past karma is destroyed.
Why is that? The sūtra explains, "tad-vyapadeśāt" (for that is the teaching). This
teaching has already been shown in the two passages of Chāndogya Upaniṣad
quoted in the introduction to this adhikaraṇa. No one has the power to refute the
clear meaning of these two passages of Śruti-śāstra. The passage declaring that one
does not become free from karmic reactions in any way other than experiencing
their results is meant to refer only to persons not situated in transcendental
knowledge.
Adhikaraṇa 10