Sûtras 27-30 constitute, according to Sa@nkara, two adhikaranas of which the former (XVI; 27, 28) decides that the shaking off of the good and evil deeds takes place—not, as the Kaush. Up. states, on the road to Brahman's world—but at the moment of the soul's departure from the body; the Kaushitaki statement is therefore not to be taken literally.—The latter adhikarana (XVII; 29, 30) treats of the cognate question whether the soul that has freed itself from its deeds proceeds in all cases on the road of the gods (as said in the Kaush. Up.), or not. The decision is that he only whose knowledge does not pass beyond the sagunam brahma proceeds on that road, while the soul of him who knows the nirgunam brahma becomes one with it without moving to any other place.
The Srî-bhâshya treats the four Sûtras as one adhikarana whose two first Sûtras are explained as by Sa@nkara, while Sûtra 29 raises an objection to the conclusion arrived at, 'the going (of the soul on the path of the gods) has a sense only if the soul's freeing itself from its works takes place in both ways, i.e. partly at the moment of death, partly on the road to Brahman; for otherwise there would be a contradiction' (the contradiction being that, if the soul's works were all shaken off at the moment of death, the subtle body would likewise perish at that moment, and then the bodiless soul would be unable to proceed on the path of the gods). To this Sûtra 30 replies, 'The complete shaking off of the works at the moment of death is possible, since matters of that kind are observed in Scripture,' i.e. since scriptural passages show that even he whose works are entirely annihilated, and who has manifested himself in his true shape, is yet connected with some kind of body; compare the passage, 'param jyotir upasampadya svena rûpenabhinishpadyate sa tatra paryeti krîdan ramamânah sa svarâd bhavati tasya sarveshu lokeshu kâmakâro bhavati.' That subtle body is not due to karman, but to the soul's vidyâmâhâtmya.—That the explanation of the Srî-bhâshya agrees with the text as well as Sa@nkara's, a comparison of the two will show; especially forced is Sa@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 adhikarana (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 saguna-vidyâs of Brahman.—The explanation given in the Srî-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 nirguna and saguna—proceed after death on the road of the gods. (The Srî-bhâshya reads 'sarveshâm,' i.e. all worshippers, not 'sarvâsâm,' all saguna-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 Srî-bhâshya, where the Sûtra follows immediately on Sûtra 30, the adhikarana 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, yet certain beings, although having reached the cognition of Brahman, remain invested with a gross body, and hence liable to pleasure and pain until they have fully performed certain duties.
Adhik. XX (33) teaches that the negative attributes of Brahman mentioned in some vidyâs—such as its being not gross, not subtle, &c.—are to be included in all meditations on Brahman.—Adhik. XXI (34) determines that Kâtha Up. III, 1, and Mu. Up. III, 1, constitute one vidyâ only, because both passages refer to the highest Brahman. According to Râmânuja the Sûtra contains a reply to an objection raised against the conclusion arrived at in the preceding Sûtra.—Adhik. XXII (35, 36) maintains that the two passages, Bri. Up. III, 4 and III, 5, constitute one vidyâ only, the object of knowledge being in both cases Brahman viewed as the inner Self of all.—Adhik. XXIII (37) on the contrary decides that the passage Ait. Âr. II, 2, 4, 6 constitutes not one but two meditations.—Adhik. XXIV (38) again determines that the vidyâ of the True contained in Bri. Up. V, 4, 5, is one only—According to Râmânuja, Sûtras 35-38 constitute one adhikarana only whose subject is the same as that of XXII according to Sa@nkara.
Adhik. XXV (39) proves that the passages Ch. Up. VIII, 1 and Bri. Up. IV, 4, 22 cannot constitute one vidyâ, since the former refers to Brahman as possessing qualities, while the latter is concerned with Brahman as destitute of qualities.—Adhik. XXVI (40, 41) treats, according to Sa@nkara, of a minor question connected with Ch. Up. V, 11 ff.—According to the Srî-bhâshya, Sûtras 39-41 form one adhikarana whose first Sûtra reaches essentially the same conclusion as Sa@nkara under 39. Sûtras 40, 41 thereupon discuss a general question concerning the meditations on Brahman. The qualities, an opponent is supposed to remark, which in the two passages discussed are predicated of Brahman—such as vasitva, satyakâmatva, &c.—cannot be considered real (pâramârthika), since other passages (sa esha neti neti, and the like) declare Brahman to be devoid of all qualities. Hence those qualities cannot be admitted into meditations whose purpose is final release.—To this objection Sûtra 40 replies, '(Those qualities) are not to be left off (from the meditations on Brahman), since (in the passage under discussion as well as in other passages) they are stated with emphasis[17].'—But, another objection is raised, Scripture says that he who meditates on Brahman as satyakâma, &c. obtains a mere perishable reward, viz. the world of the fathers, and similar results specified in Ch. Up. VIII, 2; hence, he who is desirous of final release, must not include those qualities of Brahman in his meditation.—To this objection Sûtra 41 replies, 'Because that (i.e. the free roaming in all the worlds, the world of the fathers, &c.) is stated as proceeding therefrom (i.e. the approach to Brahman which is final release) in the case of (the soul) which has approached Brahman;' (therefore a person desirous of release, may include satyakâmatva, &c. in his meditations.)
Adhik. XXVII (42) decides that those meditations which are connected with certain matters forming constituent parts of sacrificial actions, are not to be considered as permanently requisite parts of the latter.—Adhik. XXVIII (43) teaches that, in a Bri. Up. passage and a similar Ch. Up. passage, Vâyu and Prâna are not to be identified, but to be held apart.—Adhik. XXIX (44-52) decides that the firealtars made of mind, &c., which are mentioned in the Agnirahasya, do not constitute parts of the sacrificial action (so that the mental, &c. construction of the altar could optionally be substituted for the actual one), but merely subjects of meditations.
Adhik. XXX (53, 54) treats, according to Sa@nkara, in the way of digression, of the question whether to the Self an existence independent of the body can be assigned, or not (as the Materialists maintain).—According to the Srî-bhâshya the adhikarana does not refer to this wide question, but is concerned with a point more immediately connected with the meditations on Brahman, viz. the question as to the form under which, in those meditations, the Self of the meditating devotee has to be viewed. The two Sûtras then have to be translated as follows: 'Some (maintain that the soul of the devotee has, in meditations, to be viewed as possessing those attributes only which belong to it in its embodied state, such as jñatritva and the like), because the Self is (at the time of meditation) in the body.'—The next Sûtra rejects this view, 'This is not so, but the separatedness (i.e. the pure isolated state in which the Self is at the time of final release when it is freed from all evil, &c.) (is to be transferred to the meditating Self), because that will be[18] the state (of the Self in the condition of final release).'
Adhik. XXXI (55, 56) decides that meditations connected with constituent elements of the sacrifice, such as the udgitha, are, in spite of difference of svara in the udgitha, &c., valid, not only for that sâkhâ in which the meditation actually is met with, but for all sâkhâs.—Adhik. XXXII (57) decides that the Vaisvânara Agni of Ch. Up. V, 11 ff. is to be meditated upon as a whole, not in his single parts.—Adhik. XXXIII (58) teaches that those meditations which refer to one subject, but as distinguished by different qualities, have to be held apart as different meditations. Thus the daharavidyâ, Sandilyavidyâ, &c. remain separate.