Māndukya 2.02
atraite ślokāḥ bhavanti -
Here are these verses:
"nivṛtteḥ sarvaduḥkhānāmīśānaḥ prabhuravyayaḥ। advaitaḥ sarvabhāvānāṃ devasturyo vibhuḥ smṛtaḥ ॥2॥"
"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.
sarvaduḥkhānāṃ nivṛtteḥ kāraṇabhūtasturīyo devaḥ। haristurīyarūpeṇa mokṣadaḥ samprakīrtitaḥ। devaḥ sa sarvajīvānāṃ gamyatvāt samudīritaḥ॥
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.
bhāvā jīvāḥ samuddiṣṭā bhavantyete yato vibhoḥ। īśānāmapi muktānāṃ īśānaḥ so'nanācchrutaḥ॥
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.
iti pratyāhāre।
- stated thus in the ancient testimonial named Pratyāhāre.