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

[sū. 4. 3. 9.
ADH. 5.] VEDĀNTA-KAUSTUBHA 847
In accordance with the scriptural text: "He who creates Brahmā"
(Śvet. 6.18), Hiraṇyagarbha, the effected Brahman, is the first-created
being, and as such "on account of (his) proximity" to Brahman, the
cause, the designation of him, by the neuter gender, denotative of the
cause, viz.: "Leads them to Brahman" (Chānd 4.15.5), is appropriate.
COMPARISON
Baladeva
This is sūtra 9 in his commentary. Interpretation different, viz.
"But the designation of that (viz. salvation) is on account of nearness".
That is, the souls are said to go to the world of Brahman and never
return (Bṛh 6 2.15) not because they obtain salvation directly, but
because they are very near getting it.¹
FIRST OPPONENT'S VIEW (continued)
SŪTRA 9
"ON THE DISSOLUTION OF (THE WORLD) OF THE EFFECTED (BRAH-
MAN), WITH ITS RULER, (THE SOUL GOES) TO WHAT IS HIGHER THAN
HIM, ON ACCOUNT OF DECLARATION"
Vedānta-pārijāta-saurabha
On the destruction of the world "of the effected" Brahman,
the soul together with the effected Brahman, attains "what is higher
than" the effected Brahman, "on account of the declaration": "But
they all, attaining the highest immortality, are freed in the world of
Brahman at the time of the great end" (Muṇḍ. 3.2.6 ²).
Vedānta-kaustubha
An objection may be raised here, viz. The path beginning with
light cannot lead to the world of Hiraṇyagarbha for the following

¹ G.B. 4.3.9, p. 72, Chap 4. ² R, Śk.