वेदान्त पारिजात सौरभ (भगवद् निम्बार्काचार्य - द्वैताद्वैत वेदान्त ब्रह्मसूत्र भाष्य सटीक)

628 VEDĀNTA-KAUSTUBHA [SŪ. 3. 3. 27.
ADH. 12.]
its own form" (Chānd 8.3.4; 8.12.3 ¹) and so on. This being so, the
decay of works which has actually taken place at the time of the soul's
separation from the body, is recorded to take place after it crosses
the river in the text: "He crosses that river Virajā. Then he discards
good and evil deeds" (Kauṣ. 1.4 ²).
Vedānta-kaustubha
An investigation into the abandoning of sins by a knower and
taking (by others) was undertaken above. Now we shall consider
the time when such an abandoning of merit and demerit takes
place.
The doubt is as to whether some portions of the merits and
demerits of a knower decay at the time of his separation from the final
body, while some portions of these decay on the way, when, having left
the body, he is moving towards the world of Brahman; or whether
such an abandonment takes place only at the time of his separation
from the body. Here the prima facie view is: Having begun thus:
"Having reached the path of gods, he comes to the world of fire"
(Kauṣ. 1.3), the Kauṣītakins record: "He comes to the river Virajā,
crosses it with the mind, then he discards good and evil deeds" (Kauṣ.
1.4). As here such an abandonment appears to take place immediately
after he crosses the river, and as in the Upaniṣads of the Tāṇḍins
too, viz. in the text: "Having shaken off the evils, as a horse his hair"
(Chānd 8.13.1), such an abandonment appears to take place at the
time of his separation from the final body, it follows that he abandons
some of his good and evil deeds at the time of his separation from
the final body, and of some on the way, both these texts being
(equally) authoritative:
With regard to it, we say: "In passing away". "In passing
away," i.e. when the soul is going to the next world, viz. at the time
of its departure from the body alone, a knower discards his merits and
demerits. Why? "On account of there being nothing to be crossed;
or no good fruit to be attained through merits, and no evil fruit to be
attained through demerits subsequently to the soul's leaving the
body, there existing, subsequently to that, the fruit of vidyā alone,
consisting in the attainment of Brahman's nature.

¹ R.                                                                                             ² Ś, Bh, Śk.