यदा पश्यः पश्यते रुक्मवर्णं
कर्तारमीशं पुरुषं ब्रह्मयोनिम् ।
तदा विद्वान् पुण्यपापे विधूय
निरञ्जनः परमं साम्यमुपैति ॥

yadā paśyaḥ paśyate rukma-varṇaṁ
kartāram īśaṁ puruṣaṁ brahma-yonim |
tadā vidvān puṇya-pāpe vidhūya
nirañjanaḥ paramaṁ sāmyam upaiti ||
(Muṇḍaka Upaniṣad: 3.1.3; cited in Paramātma Sandarbha: 37; Laghu Vaiṣṇava-toṣaṇī-ṭīkā on Śrīmad Bhāgavatam: 10.87.17; Govinda-bhāṣya on VS: 1.2.23, 1.3.2; Sāraṅga-raṅgadā-ṭīkā on Laghu Bhāgavatāmṛta: 1.1.2)

“When a seer sees the golden-complexioned Maker, Īśa, the Puruṣa, the Source of Brahman, then that wise one casts away virtue and sin, and attains taintless, supreme likeness (sāmya) [to the Puruṣa].”

Commentary

avidyā-vimokṣa-pūrvaka-svarūpāvasthiti-lakṣaṇāyāṁ muktau tal-līnasya tat-sādharmyāpattir bhavati, ‘nirañjanaḥ paramaṁ sāmyam upaiti’ ity-ādi-śrutibhyaḥ,‘idaṁ jñānam upāśritya mama sādharmyam āgatāḥ | sarge’pi nopajāyate pralaye na vyathanti ca ||’ iti śrī-gītopaniṣadbhyaś ca |
(Excerpt from Paramātma Sandarbha: 37)

“In mukti, the characteristic of which is fixity in natural form (svarūpa) preceded by liberation from ignorance (avidyā) [as per SB 2.9.10], he who becomes merged in him [i.e., the jīva who is said to become merged in Paramātmā] enters the state of likeness in nature (sādharmya) with him [i.e., in mukti the jīva does not merge into Paramātmā in such a manner that the jīva ceases to exist as a distinct existent; rather, the jīva ‘merges’ into Paramātmā in the sense that it acquires a likeness in nature (sādharmya) to Paramātmā in certain respects] as per the Śruti [i.e., Muṇḍaka Upaniṣad 3.1.3], ‘[When a seer sees the golden-complexioned Maker, Īśa, the Puruṣa, the Source of Brahman, then that wise one casts away virtue and sin, and] Attains taintless, supreme likeness (sāmya) [to the Puruṣa],’ and Śrī Gītopaniṣad (14.2), ‘Those have taken shelter in this knowledge and attained a likeness in nature (sādharmya) to me are not re-born even during the [time of] emanation [of the universe] and are not troubled during the [time of] dissolution [of the universe].’”

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