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

In the Bṛhad-āraṇyaka Upaniṣad (4.2.15) it is said:
sa etya brahmalokān gamayati tu teṣu brahmalokeṣu parāḥ parāvanto vasanti.
teṣām iha na punar āvṛttir asti.
"Then he takes them to Brahmaloka. In Brahmaloka they stay for many ages.
They do not return."
Here the explanation (vyapadeśaḥ) is that they do not return. This means that
because they are near (sāmīpyāt) to liberation, they will be liberated in the future.
This means that the enlightened souls attain the world of the demigod Brahmā.
They thus attain liberation along with the demigod Brahmā. In this way they do
not return.
When does this occur? The next sūtra explains.
Sūtra 10
kāryātyaye tad-adhyakṣeṇa sahātaḥ param abhidhānāt
kārya—of the creation; atyaye—at the end; tat—of that; adhyakṣeṇa—the ruler;
saha—with; ataḥ—then; param—the Supreme; abhidhānāt—because of the
explanation.
With its ruler to the Supreme when the creation is annihilated because of the
explanation.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
When the material creation up to the world of four-faced Brahmā is destroyed,
they go with the ruler of the material world, the four-faced Brahmā, from that
created world to the Supreme Brahman, who is different from the four-faced
Brahmā. The reason for this is given by the sūtra, "abhidhānāt" (because of the
explanation). In the Taittirīya Upaniṣad (3.1.1) it is said:
brahma-vid āpnoti param