10. On the passing away of the effected (world of Brahman) (the souls go) together with the ruler of that (world) to what is higher than that; on account of scriptural declaration.

When the reabsorption of the effected Brahman world draws near, the souls in which meanwhile perfect knowledge has sprung up proceed, together with Hiranyagarbha the ruler of that world, to 'what is higher than that i.e. to the pure highest place of Vishnu. This is the release by successive steps which we have to accept on the basis of the scriptural declarations about the non-return of the souls. For we have shown that the Highest cannot be directly reached by the act of going.