दर्शयति । तथात्मविदामनात्मविदां च परमपुरुषोपकरणत्वं देवोपकरणत्वं च स्मर्यते 'देवान् देवयजो यान्ति मद्भक्ता यान्ति मामपि' इति ॥
कृतात्ययाधिकरणम् २
कृतात्ययेऽनुशयवान् दृष्टस्मृतिभ्यां यथेतमनेवं च ।। ८ ।।
कृतस्य कर्मणोऽन्ते निवर्तमानो भुक्तशिष्टकर्मवान्निवर्तत इति श्रुति स्मृतिभ्यामवगम्यते । 'रमणीयचरणा रमणीयां योनिमापद्यन्ते' इति श्रुतिः।
Smruti text also says that the realizers of the Self and the non-realizers of the Self are means of enjoyment of the Highest Person and of the gods respectively -'Those, who worship the gods go unto the gods and those, who worship Me, go unto me' (Bha. Gi. VII. 23-7).
KRUTATYADHIKARANA 2
8. Krutatyayenusasanavan drustismrutibhyam yatetamanevam ca
On the exhaustion of the Karmans, the selves descend with a remainder of Karmans, according to the Vedic texts and Smrutis, The descent is by the same route of the ascent and also not so.
It is understood by the scriptures and the Smrutis that on the exhaustion of Karmans, the self returns to this world with a remainder of the Karman whose fruits he has not enjoyed The scriptural text is this-'Those, whose deeds are good, are born in good families' (Chand. V. 10-7).'The Smruti texts
