Māndukya 4.01
अमात्रश्चतुर्थोऽव्यवहार्यः। प्रपञ्चोपशमः शिवोऽद्वैतः ओङ्कारः। आत्मैव संविशत्यात्मनाऽऽत्मानं य एवं वेद ॥१॥
The fourth state, which is without measure, beyond expression, the cessation of all manifestation, auspicious, without wrong knowledge, is Omkara. The being who knows Ātmān thus, alone enters the Ātmān, by the grace of Ātmān.
Bhāshya 4.01
To show that the state of being beyond worldly dealings, that is equanimous, is possible here, it is again stated, 'avyavahāryaḥ', beyond expression, i.e. the state of being beyond worldly dealings, etc.
अत्रैव भूत्वा अन्याभिमानं त्यक्त्वा परमात्मनैव परमात्मानं प्रविशति उपासकः। अव्यवहार्यत्वादिकमत्र सममिति दर्शयितुं पुनरप्युक्तं अव्यवहार्यत्वादिकम् ॥१॥
Right here, having become, the worshipper, having abandoned the sense of being other, becoming one with the Supreme Ātmān, he enters the Supreme Ātmān. To show that the state of being beyond worldly dealings, that is equanimous, is possible here, it is again stated, 'avyavahāryaḥ', beyond expression, i.e. the state of being beyond worldly dealings, etc.