annihilated, and who has manifested himself in his true shape, is yet
connected with some kind of body; compare the passage, 'para/m/ jyotir
upasampadya svena rûpe/n/abhinishpadyate sa tatra paryeti krî/d/an
ramamâna/h/ sa svarâ/d/ bhavati tasya sarveshu lokeshu kâma/k/âro
bhavati.' That subtle body is not due to karman, but to the soul's
vidyâmâhâtmya.--That the explanation of the /S/rî-bhâshya agrees with
the text as well as /S/a@nkara's, a comparison of the two will show;
especially forced is /S/a@nkara's explanation of 'arthavattvam
ubhayathâ,' which is said to mean that there is arthavattva in one case,
and non-arthavattva in the other case.

The next Sûtra (31) constitutes an adhikara/n/a (XVIII) deciding that
the road of the gods is followed not only by those knowing the vidyâs
which specially mention the going on that road, but by all who are
acquainted with the sagu/n/a-vidyâs of Brahman.--The explanation given
in the /S/rî-bhâshya (in which Sûtras 31 and 32 have exchanged places)
is similar, with the difference however that all who meditate on
Brahman--without any reference to the distinction of nirgu/n/a and
sagu/n/a--proceed after death on the road of the gods. (The
/S/rî-bhâshya reads 'sarveshâm,' i.e. all worshippers, not 'sarvâsâm,'
all sagu/n/a-vidyâs.)

Adhik. XIX (32) decides that, although the general effect of true
knowledge is release from all forms of body, yet even such beings as
have reached perfect knowledge may retain a body for the purpose of
discharging certain offices.--In the /S/rî-bhâshya, where the Sûtra
follows immediately on Sûtra 30, the adhikara/n/a determines, in close
connexion with 30, that, although those who know Brahman as a rule
divest themselves of the gross body--there remaining only a subtle body
which enables them to move--and no longer experience pleasure and pain,