Māndukyōpanishad Bhāshya
Māndukya 4.01
अमात्रश्चतुर्थोऽव्यवहार्यः। प्रपञ्चोपशमः शिवोऽद्वैतः ओङ्कारः। आत्मैव संविशत्यात्मनाऽऽत्मानं य एवं वेद ॥१॥
amātraś caturtho'vyavahāryaḥ। prapañcopaśamaḥ śivo'dvaitaḥ oṅkāraḥ। ātmaiva saṃviśaty ātmanā''tmānaṃ ya evaṃ veda ॥1॥
[अमात्रः (amātraḥ) - without measure; चतुर्थः (caturthaḥ) - the fourth; अव्यवहार्यः (avyavahāryaḥ) - inexpressible; प्रपञ्चोपशमः (prapañcopaśamaḥ) - cessation of manifestation; शिवः (śivaḥ) - auspicious; अद्वैतः (advaitaḥ) - without wrong knowledge; ओङ्कारः (oṅkāraḥ) - Omkara; आत्मा (ātmā) - Ātmān; एव (eva) - indeed; संविशति (saṃviśati) - enters; आत्मना (ātmanā) - by the grace of Ātmān; आत्मानम् (ātmānam) - the Ātmān; यः (yaḥ) - who; एवम् (evam) - thus; वेद (veda) - knows;]
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॥
atraiva bhūtvā anyābhimānaṃ tyaktvā paramātmanaiva paramātmānaṃ praviśati upāsakaḥ। avyavahāryatvādikam atra samam iti darśayituṃ punar apy uktaṃ avyavahāryatvādikam ॥1॥
[अत्रैव (atraiva) - right here; भूत्वा (bhūtvā) - having become; अन्याभिमानं (anyābhimānam) - the sense of being other; त्यक्त्वा (tyaktvā) - having abandoned; परमात्मनैव (paramātmanaiva) - by the Supreme Ātmān alone; परमात्मानं (paramātmānam) - the Supreme Ātmān; प्रविशति (praviśati) - enters; उपासकः (upāsakaḥ) - the worshipper; अव्यवहार्यत्वादिकम् (avyavahāryatvādikam) - the state of being beyond worldly dealings, etc.; अत्र (atra) - here; समम् (samam) - equally; इति (iti) - thus; दर्शयितुं (darśayitum) - to show; पुनः (punaḥ) - again; अपि (api) - also; उक्तं (uktaṃ) - said; अव्यवहार्यत्वादिकम् (avyavahāryatvādikam) - the state of being beyond worldly dealings, etc.;]
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.

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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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