IV, 1, 19

19. But having destroyed by fruition the two other (sets of work) he becomes one with Brahman.

It has been shown that all good and evil deeds whose effects have not yet begun are extinguished by the power of knowledge. 'The two others,' on the other hand, i.e. those good and evil works whose effects have begun, a man has at first to exhaust by the fruition of their consequences, and then he becomes one with Brahman. This appears from scriptural passages such as 'For him there is delay so long as he is not delivered (from the body), then he will become one with Brahman'(Ch. Up. VI, 14, 2); and 'Being Brahman he goes to Brahman' (Bṛ. Up. IV, 4, 6).--But, an objection is raised, even when perfect intuition has risen the practical intuition of multiplicity may continue after the death of the body, just as it continued before death; analogously to the visual appearance of a double moon (which may continue even after it has been cognized as false).--Not so, we reply. After the death of the body there no longer exists any cause for such continuance; while up to death there is such a cause, viz. the extinction of the remainder of works to be enjoyed.--But a new aggregate of works will originate a new fruition!--Not so, we reply; since the seed of all such fruition is destroyed. What, on the death of the body, could originate a new period of fruition, is only a new set of works, and works depend on false knowledge; but such false knowledge is completely destroyed by perfect intuition. When therefore the works whose effects have begun are destroyed, the man who knows necessarily enters into the state of perfect isolation.