Sutra 4.2.14

14. With the Highest; for thus it says.

It has been shown that at the time of departure from the body the soul together with the organs and prāṇas unites itself with the subtle elements, fire and the rest; and the notion that the soul of him who knows forms an exception has been disposed of. The further question now arises whether those subtle elements move on towards producing their appropriate effects, in accordance with the works or the nature of meditation (of some other soul with which those elements join themselves), or unite themselves with the highest Self.—The Pūrvapakshin holds that, as in the case of union with the highest Self, they could not give rise to their peculiar effects, i.e. the experience of pleasure and pain, they move towards some place where they can give rise to their appropriate effects.—Of this view the Sūtra disposes. They unite themselves with the highest Self; for Scripture declares 'warmth in the highest Being' (Ch. Up. VI, 8, 6). And the doings of those elements must be viewed in such a way as to agree with Scripture. As in the states of deep sleep and a pralaya, there is, owing to union with the highest Self, a cessation of all experience of pain and pleasure; so it is in the case under question also.—Here terminates the adhikaraṇa of 'union with the Highest.'