Madhvacharya's Dvaita Vedanta (Tatvavada) and translation of Sarvamoola containing Bhagavad Gita, Upanishads, and Brahmasutra.

Māndukyōpanishad Bhāshya

Here are these verses:

"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."

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.

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.

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.

- stated thus in the ancient testimonial named Pratyāhāre.

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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