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

[sū. 4. 2. 15.
ADH. 7 ] VEDĀNTA-PĀRIJĀTA-SAURABHA 825
We reply: “Those” merge “in the Highest, i e. in Brahman, the
Highest, the soul of all. Why? “For” Scripture itself “says”
“thus”, i e says that the Highest Self is the resting place of the soul
as He is during the state of deep sleep and universal dissolution, thus:
“Fire in the highest divinity” (Chānd. 6.8.6.). That is, ‘fire’, or
those subtle elements like fire and the rest, enter into the supreme
cause. The sense is that having departed from the gross body, having
resorted to the subtle body set up by knowledge, having thereby
reached the Virajā, the best of the rivers, and having discarded the
subtle body in the Highest, the knower attains the nature of the
Highest Hence it is established that those merge in the Highest
Here ends the section entitled “Entering into the Highest” (6).
COMPARISON
Śaṁkara
According to him, this sūtra too refers to the higher knower only
and not to the lower knower. The subtle body of a real knower is
directly merged in Brahman at once, (without having to travel through
any path) ¹ This is sūtra 15 in his commentary.
Adhikarana 7: The section entitled “Non-
division”. (Sūtra 15)
SŪTRA 15
“NON-DIVISION, ON ACCOUNT OF DECLARATION.”
Vedānta-pārijāta-saurabha
Those subtle elements together with speech and the rest come to
have “non-division”, i.e. essential identity, with the Highest “On
account of the declaration”: “And their name and form are destroyed;
it is simply called ‘a person’” (Praśna 6.5 ²).
¹ Ś.B. 4.2.15, pp. 940-941. ² Ś, B, B