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

vikārāvarti ca tathā hi sthitim āha
vikāra—the changes of material existence; a—not; varti—existing; ca—and;
tathā—so; hi—because; sthitim—situation; āha—says.
Furthermore it is changeless, for it describes that condition.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The word "vikāra" here refers to the six kinds of transformation, beginning
with birth, that are present in the material world. These transformations do not
effect the liberated soul. Neither do these transformations affect the supremely
pure Personality of Godhead, his transcendental abode, or anything else that has
transcendental qualities like those of the Supreme Lord. Aware of what is the truth
about all these worlds, the liberated soul may observe them but he does not really
reside in them. The word "hi" in this sūtra means, “because". The true nature of
the liberated soul is described (sthitim āha) in the following words of Kaṭha
Upaniṣad (2.2.1):
puram ekādaśa-dvāram
ajasyāvakra-cetasaḥ
anuṣṭhāya na śocati
vimuktaś ca vimucyate
"Although he resides in the city of eleven gates, the city of the unborn and
pure-hearted Supreme, he does not lament. He is free. He is liberated."
Although his spiritual form seems to be covered, the soul enlightened with
transcendental knowledge is liberated in truth. Although he seems to reside in the
world of the three modes, he is liberated. That is the meaning of this verse. In
these two ways he is liberated. He has directly attained the goal of life. The
covering of material life is like a garland of clouds. It covers the eyes of the
conditioned souls, but it does not cover the Supreme Personality of Godhead. In
Śruti-śāstra it is said:
vilajjamānayā yasya
sthātum īkṣā-pathe 'muyā
vimohita vikantthante
mamāham iti durdhiyaḥ