Kāthakopaniṣat Bhāshya (काठकोपनिषत् )
1.1.19
yeyaṁ prete vicikitsā manuṣye astītyeke nāyam astīti ca eke. etad vidyām anuśiṣṭaḥ tvayāhaṁ varāṇām eṣa vṛtaḥ tṛtīyaḥ ॥19॥
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."
prete mukte manuṣye niyāmakatvena bhagavān astīti jñānino vadanti. nāstīti ajñāḥ. tasya niyāmakasya svarūpaṁ yathāvat ahaṁ vidyām.
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.
"asya visraṁsamānasya śarīrasthasya dehinaḥ. dehād vimucyamānasya kim atra pariśiṣyate॥"
"Of the embodied being who is loosening and being released from the body, what remains here?" (2.2.4)
etad vai tat iti parihārāc ca mukte sthito bhagavān pṛcchyate iti siddham. dehād viśeṣeṇa mocanaṁ nāma muktir eva.
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.
mukter api maraṇātmakatvāt maraṇam ity api bhavati. sthūla deha tyāgas tu visraṁsamānasya ety anenaiva ukto bhavati॥
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”.
"agnisthaṁ paramātmānaṁ sāmānyāj jānato'pi tu. ajānatās tu muktau ca jīvāntaḥsthitaṁ īśvaram॥
"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.
niyāmakaṁ ca jīvānāṁ muktānām api sarvadā. guṇān sarvottamatvādīn avijñāya hareḥ tathā॥"
Even of the liberated souls, Hari is always the regulator. Not knowing his qualities, such as supremacy, they remain unaware.
naiva muktir bhavet tasmāt kṛcchrāt tad avadad yamaḥ. tasya gopyatva-vijñaptyai tathāpy agnistha-vedanāt. sukha-adhikyaṁ bhaven muktau tasmāt tat pṛthag īritam॥"
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."
iti tattvasāre.
- stated thus in the Tattvasāra.
"sthāṇum anye'nusayanti yathākarma yathāśrutam" ity uktvā "ya eṣu suptēṣu jāgarti kāmaṁ kāmaṁ puruṣo nirmamāṇaḥ" iti vacanāc ca jīveṣu sthito bhagavān pṛcchyata iti siddham.
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.
mṛtajīve sthito muktajīve sthitaś ca ubhayātmako bhagavān vivakṣitaḥ iti etasmāc ca avirodhaḥ.
The Lord is indeed abiding in both the dead and the liberated soul, having a dual nature. Thus, there is no contradiction.
"guhyaṁ tat paramaṁ brahma mriyamāṇaṁ śarīriṇam. samprāptam api jīveṣu jāgarti svapiteṣv api॥"
"That supreme secret, Brahman, even entered the dying embodied being, is also awake even among sleeping souls."
iti brahmāṇḍe.
- 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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