Kāthakopaniṣat Bhāshya (काठकोपनिषत् )
1.1.19
येयं प्रेते विचिकित्सा मनुष्ये अस्तीत्येके नायमस्तीति चैके। एतद् विद्यामनुशिष्टः त्वयाहं वराणामेष वृतस्तृतीयः ॥१९॥
This is the doubt that arises in a person after death: some say IT exists, others say IT does not. I seek to be instructed by you in this knowledge. This is the third boon I have chosen.
Bhāṣya 1.1.19
The question asked is - "The wise say the Lord exists as the controller in both the dead and the liberated person. The ignorant say he does not. I wish to know correctly the nature of that regulator."
प्रेते मुक्ते मनुष्ये नियामकत्वेन भगवानस्तीति ज्ञानिनो वदन्ति। नास्तीत्यज्ञाः। तस्य नियामकस्य स्वरूपं यथावदहं विद्याम्।
The wise say the Lord exists as the controller in both the dead and the liberated person. The ignorant say he does not. I wish to know correctly the nature of that regulator.
"अस्य विस्रंसमानस्य शरीरस्थस्य देहिनः। देहाद्विमुच्यमानस्य किमत्र परिशिष्यते॥"
"Of the embodied being who is loosening and being released from the body, what remains here?" (2.2.4)
एतद्वै तत् इति परिहाराच्च मुक्ते स्थितो भगवान् पृच्छ्यते इति सिद्धम्। देहाद् विशेषेण मोचनं नाम मुक्तिरेव।
From these further questions (at 2.2.4) and the reply “this indeed is that”, it is established that the question is regarding the Lord residing in the liberated. Specific release from the body is indeed called liberation.
मुक्तेरपि मरणात्मकत्वात् मरणमित्यपि भवति। स्थूल देह त्यागस्तु विस्रंसमानस्येत्यनेनैव उक्तो भवति॥
Even liberation, being of the nature of death, is also called death. The abandonment of the gross body is indeed what is meant by “loosening”.
"अग्निस्थं परमात्मानं सामान्याज्जानतोऽपि तु। अजानतस्तु मुक्तौ च जीवान्तःस्थितमीश्वरम्॥
"The Supreme Self abiding in fire is known through general knowledge, but the Lord abiding within the soul is not known in liberation by the ignorant.
नियामकं च जीवानां मुक्तानामपि सर्वदा। गुणान् सर्वोत्तमत्वादीनविज्ञाय हरेस्तथा॥
Even of the liberated souls, Hari is always the regulator. Not knowing his qualities, such as supremacy, they remain unaware.
नैव मुक्तिर्भवेत् तस्मात् कृच्छ्रात् तदवदद्यमः। तस्य गोप्यत्वविज्ञप्त्यै तथाप्यग्निस्थवेदनात्॥ सुखाधिक्यं भवेन्मुक्तौ तस्मात् तत्पृथगीरितम्॥"
By the fire-based realization of the Lord, greater bliss arises in liberation. Liberation does not happen easily. To indicate its secrecy, Yama declared it separately."
इति तत्त्वसारे।
- stated thus in the Tattvasāra.
"स्थाणुमन्येऽनुसयन्ति यथाकर्म यथाश्रुतम्" इत्युक्त्वा "य एषु सुप्तेषु जागर्ति कामं कामं पुरुषो निर्ममाणः" इति वचनाच्च जीवेषु स्थितो भगवान् पृच्छ्यत इति सिद्धम्।
Having stated "Others follow the firm one according to their deeds and what they have heard", and "The person who is awake among the sleeping ones, creating desire by desire", it is established that the Lord residing in the beings is questioned.
मृतजीवे स्थितो मुक्तजीवे स्थितश्चोभयात्मको भगवान् विवक्षित इत्येतस्माच्चाविरोधः।
The Lord is indeed abiding in both the dead and the liberated soul, having a dual nature. Thus, there is no contradiction.
"गुह्यं तत्परमं ब्रह्म म्रियमाणं शरीरिणम्। सम्प्राप्तमपि जीवेषु जागर्ति स्वपितेष्वपि॥"
"That supreme secret, Brahman, even entered the dying embodied being, is also awake even among sleeping souls."
इति ब्रह्माण्डे।
- stated thus in the Brahmāṇḍa Purāṇa.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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