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

death. The direction association of the Supreme Personality of Godhead is attained
when the soul travels to the world of the Supreme Personality of Godhead. That is
the conclusion of the Vedas.
Sūtra 9
sūkṣma-pramāṇataś ca tathopalabdheḥ
sūkṣma—subtle; pramāṇataḥ—from the source of knowledge; ca—also; tathā—
so; upalabdheḥ—because of being seen.
The subtle, because of authority and direct perception.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
In this contact the relationship of the enlightened soul with the material body is
not yet burned away. This is because the subtle (sūkṣma) material body still
persists. How is that known? The sūtra explains, "pramāṇataḥ" (because of
authority). Even when he travels to the worlds of the demigods, the enlightened
soul retains relationship with a subtle material body, as is seen in the words of the
moon-god in Kauṣītakī Upaniṣad (1.3). Therefore in the previous passage of
Bṛhad-āraṇyaka Upaniṣad (4.4.7) the "immortality" described is one where the
relationship between the soul and the material body is not yet burned away.
Sūtra 10
nopamardenātaḥ
na—not; upamardena—by destruction; ataḥ—therefore.
Therefore it is not by destruction.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
Bṛhad-āraṇyaka Upaniṣad 4.4.7 does not describe the kind of immortality
where the relationship of the individual spirit soul and the material body is