It has been shown that at the time of departure from the body the soul
together with the organs and prânas unites itself with the subtle
elements, fire and the rest; and the notion that the soul of him who
knows forms an exception has been disposed of. The further question now
arises whether those subtle elements move on towards producing their
appropriate effects, in accordance with the works or the nature of
meditation (of some other soul with which those elements join
themselves), or unite themselves with the highest Self.--The
Pûrvapakshin holds that, as in the case of union with the highest Self,
they could not give rise to their peculiar effects, i.e. the experience
of pleasure and pain, they move towards some place where they can give
rise to their appropriate effects.--Of this view the Sûtra disposes.
They unite themselves with the highest Self; for Scripture declares
'warmth in the highest Being' (Ch. Up. VI, 8, 6). And the doings of
those elements must be viewed in such a way as to agree with Scripture.
As in the states of deep sleep and a pralaya, there is, owing to union
with the highest Self, a cessation of all experience of pain and
pleasure; so it is in the case under question also.--Here terminates the
adhikarana of 'union with the Highest.'