The /S/ri-bhashya treats the four Sutras as one adhikara/n/a whose two first Sutras are explained as by /S/a@nkara, while Sutra 29 raises an objection to the conclusion arrived at, 'the going (of the soul on the path of the gods) has a sense only if the soul's freeing itself from its works takes place in both ways, i.e. partly at the moment of death, partly on the road to Brahman; for otherwise there would be a contradiction' (the contradiction being that, if the soul's works were all shaken off at the moment of death, the subtle body would likewise perish at that moment, and then the bodiless soul would be unable to proceed on the path of the gods). To this Sutra 30 replies, 'The complete shaking off of the works at the moment of death is possible, since matters of that kind are observed in Scripture,' i.e. since scriptural passages show that even he whose works are entirely annihilated, and who has manifested himself in his true shape, is yet connected with some kind of body; compare the passage, 'para/m/ jyotir upasampadya svena rupe/n/abhinishpadyate sa tatra paryeti kri/d/an ramamana/h/ sa svara/d/ bhavati tasya sarveshu lokeshu kama/k/aro bhavati.' That subtle body is not due to karman, but to the soul's vidyamahatmya.--That the explanation of the /S/ri-bhashya agrees with the text as well as /S/a@nkara's, a comparison of the two will show; especially forced is /S/a@nkara's explanation of 'arthavattvam ubhayatha,' which is said to mean that there is arthavattva in one case, and non-arthavattva in the other case. The next Sutra (31) constitutes an adhikara/n/a (XVIII) deciding that the road of the gods is followed not only by those knowing the vidyas which specially mention the going on that road, but by all who are acquainted with the sagu/n/a-vidyas of Brahman.--The explanation given in the /S/ri-bhashya (in which Sutras 31 and 32 have exchanged places) is similar, with the difference however that all who meditate on Brahman--without any reference to the distinction of nirgu/n/a and sagu/n/a--proceed after death on the road of the gods. (The /S/ri-bhashya reads 'sarvesham,' i.e. all worshippers, not 'sarvasam,' all sagu/n/a-vidyas.) Adhik. XIX (32) decides that, although the general effect of true knowledge is release from all forms of body, yet even such beings as have reached perfect knowledge may retain a body for the purpose of discharging certain offices.--In the /S/ri-bhashya, where the Sutra follows immediately on Sutra 30, the adhikara/n/a determines, in close connexion with 30, that, although those who know Brahman as a rule divest themselves of the gross body--there remaining only a subtle body which enables them to move--and no longer experience pleasure and pain, yet certain beings, although having reached the cognition of Brahman, remain invested with a gross body, and hence liable to pleasure and pain until they have fully performed certain duties.