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

The word "ca" (also) in this sūtra means that for the liberated souls there are
two paths, one where the material body is cast off, and the other where contact
with the material body is maintained. It is not possible to say that the nirapekṣa
devotees follow the path that begins in light. Also, in the Varāha Purāṇa the
Supreme Personality of Godhead Himself says:
nayāmi paramaṁ sthānaṁ
arcir-ādi-gatiṁ vinā
garuḍa-skandham āropya
yatheccham anivāritaḥ
"My devotees need not follow the path beginning in light. Riding on Garuḍa's
shoulders, I personally take them to My supreme abode."
In this way the truth has been explained.
Pada 4
Invocation
akaitave bhakti-save 'nurajyan
svam eva yaḥ sevakasāt karoti
tato 'ti-modaṁ muditaḥ sa devaḥ
sadā cid-ānanda-tanur dhinotu
May the Supreme Personality of Godhead, whose form is eternal and full of
knowledge and bliss, and who, pleased with His devotees sincere devotion, gives
Himself to them, fill us with transcendental happiness.
Adhikaraṇa 1
The Original Forms of the Liberated Souls
Introduction by Śrīla Baladeva Vidyābhūṣaṇa