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

Purport by Śrīla Baladeva Vidyābhūṣaṇa
This sūtra means that when transcendental knowledge is present, then the
other (itarasya), which here means the past and present karmic reactions of pious
deeds, is destroyed and ceases to touch. Thus happens in the same way it happens
to past and present sinful reactions. It is not that because they are prescribed by
the Vedas, material pious deeds do not obstruct transcendental knowledge. The
result brought by material pious deeds is an obstacle impeding the result brought
by transcendental knowledge. In truth, material pious deeds are not pure and
spiritual. In the Chāndogya Upaniṣad (8.4.1) it is said:
sarve pāpmāno 'to nivartante
"All sins are then destroyed."
In this context the word "sins" is used to include material pious deeds also. In
Bhagavad-gtā (4.37) the Supreme Personality of Godhead affirms:
yathaidhāṁsi samiddho 'gniḥ . . .
"As a blazing fire turns firewood to ashes, O Arjuna, so does the fire of
knowledge burn to ashes all reactions to material activities."*
In this verse the destruction of karmic reactions is described. In these general
worlds all karmic reactions, past and present, sinful and pious, are included. The
author of the sūtras describes this here in the words "pāte tu" (indeed, when it is
destroyed). The word "tu" (indeed) is used for emphasis. In this way there is
nothing wrong with the statement that liberation is attained when one's karmic
reactions are destroyed.
Adhikaraṇa 11
Arabdha-phala and Anarabdha-phala Karmic Reactions
Introduction by Śrīla Baladeva Vidyābhūṣaṇa