Hiranyagarbha is the first created being (as declared by the text 'he
who creates Brahma'); he thus stands near to Brahman, and therefore may
be designated by the same term (viz. Brahman). This explanation is
necessitated by the reasons set forth in the preceding Sûtras (which
show that the real highest Brahman cannot be meant).--But, if the soul
advancing on the path of the Gods reaches Hiranyagarbha only, texts such
as 'This is the path of the Gods, the path of Brahman; those who proceed
on that path do not return to the life of man' (Ch. Up. IV, 15, 6), and
'moving upwards by that a man reaches immortality' (VIII, 6, 6), are
wrong in asserting that that soul attains to immortality and does not
return; for the holy books teach that Hiranyagarbha, as a created being,
passes away at the end of a dviparârdha-period; and the text 'Up to the
world of Brahman the worlds return again' (Bha. Gî. VIII, 16) shows that
those who have gone to Hiranyagarbha necessarily return also.
9. On the passing away of the effected (world of Brahma), together with
its ruler, (the souls go) to what is higher than that; on account of
scriptural declaration.
On the passing away of the effected world of Brahma, together with its
ruler Hiranyagarbha, who then recognises his qualification for higher
knowledge, the soul also which had gone to Hiranyagarbha attains to true
knowledge and thus reaches Brahman, which is higher than that, i.e.
higher than the effected world of Brahmâ. This is known from the texts
declaring that he who proceeds on the path of light reaches immortality
and does not return; and is further confirmed by the text, 'They all,
reaching the highest immortality, become free in the world of Brahman
(Brahmâ) at the time of the great end' (Mu. Up. III, 2, 6).