Māndukyōpanishad Bhāshya
Māndukya 2.02
अत्रैते श्लोकाः भवन्ति -
atraite ślokāḥ bhavanti -
[अत्र (atra) - here; एते (ete) - these; श्लोकाः (ślokāḥ) - verses; भवन्ति (bhavanti) - are; - (-) - -;]
Here are these verses:
"निवृत्तेः सर्वदुःखानामीशानः प्रभुरव्ययः। अद्वैतः सर्वभावानां देवस्तुर्यो विभुः स्मृतः ॥२॥"
"nivṛtteḥ sarvaduḥkhānāmīśānaḥ prabhuravyayaḥ। advaitaḥ sarvabhāvānāṃ devasturyo vibhuḥ smṛtaḥ ॥2॥"
[निवृत्तेः (nivṛtteḥ) - of cessation; सर्वदुःखानाम् (sarvaduḥkhānām) - of all sufferings; ईशानः (īśānaḥ) - lord; प्रभुः (prabhuḥ) - master; अव्ययः (avyayaḥ) - imperishable; अद्वैतः (advaitaḥ) - non-dual; सर्वभावानाम् (sarvabhāvānām) - of all beings; देवः (devaḥ) - god; तुर्यः (turyaḥ) - the fourth; विभुः (vibhuḥ) - all-pervading; स्मृतः (smṛtaḥ) - is remembered;]
"The imperishable lord and master who brings about the cessation of all sufferings is the non-dual God of all beings, remembered as the all-pervading fourth state."
Bhāshya 2.02
The Lord and Master identified here as God of all beings is Lord Hari, celebrated as the liberator. He remains the Lord even for the liberated beings. This is substantiated by providing testimonials from the ancient texts.
सर्वदुःखानां निवृत्तेः कारणभूतस्तुरीयो देवः। हरिस्तुरीयरूपेण मोक्षदः सम्प्रकीर्तितः। देवः स सर्वजीवानां गम्यत्वात् समुदीरितः॥
sarvaduḥkhānāṃ nivṛtteḥ kāraṇabhūtasturīyo devaḥ। haristurīyarūpeṇa mokṣadaḥ samprakīrtitaḥ। devaḥ sa sarvajīvānāṃ gamyatvāt samudīritaḥ॥
[सर्वदुःखानां (sarvaduḥkhānāṃ) - of all sorrows; निवृत्तेः (nivṛtteḥ) - of cessation; कारणभूतः (kāraṇabhūtaḥ) - cause; तुरीयः (turīyaḥ) - the fourth; देवः (devaḥ) - god; हरिः (hariḥ) - Hari; तुरीयरूपेण (turīyarūpeṇa) - in the form of the fourth; मोक्षदः (mokṣadaḥ) - giver of liberation; सम्प्रकीर्तितः (samprakīrtitaḥ) - is proclaimed; देवः (devaḥ) - god; स (sa) - he; सर्वजीवानां (sarvajīvānāṃ) - of all beings; गम्यत्वात् (gamyatvāt) - due to being the goal; समुदीरितः (samudīritaḥ) - is declared;]
The god known as the fourth, is the cause of ending all sorrows. Lord Hari, in this form, is celebrated as the liberator. He is recognized as the ultimate goal of all beings.
भावा जीवाः समुद्दिष्टा भवन्त्येते यतो विभोः। ईशानामपि मुक्तानां ईशानः सोऽननाच्छ्रुतः॥
bhāvā jīvāḥ samuddiṣṭā bhavantyete yato vibhoḥ। īśānāmapi muktānāṃ īśānaḥ so'nanācchrutaḥ॥
[भावा (bhāvā) - states; जीवाः (jīvāḥ) - beings; समुद्दिष्टा (samuddiṣṭā) - are designated; भवन्ति (bhavanti) - become; एते (ete) - these; यतः (yataḥ) - because; विभोः (vibhoḥ) - of the Lord; ईशानाम् (īśānām) - of the lords; अपि (api) - even; मुक्तानाम् (muktānām) - of the liberated; ईशानः (īśānaḥ) - the Lord; सः (saḥ) - he; अननाच्छ्रुतः (ananācchrutaḥ) - is heard of;]
The states are designated with living beings though they originate from the Lord. Even among the liberated lords, he is recognized as the supreme Lord.
इति प्रत्याहारे।
iti pratyāhāre।
[इति (iti) - thus; प्रत्याहारे (pratyāhāre) - in the context of pratyāhāra;]
- stated thus in the ancient testimonial named Pratyāhāre.

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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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