Itarasyapyevamasamsleshah pate tu IV.1.14 (491)

Thus in the same way, there is non-clinging of the other (i.e., Punya or virtue, good works) also; but at death (liberation, i.e., Videha-Mukti is certain).

Itarasya: of the other; Api: also; Evam: thus, in the same way; Asamsleshah: non-clinging; Pate: at death; Tu: but, indeed.

Discussion on the consequence of Brahma Jnana (the knowledge of Brahman) is continued.

As in the case of sin, so merit or virtue cannot attach to the knower of Brahman. Otherwise such merit will be an obstruction to liberation. When doership goes, merit must go like sin. The result of merit is below that of Jnana. Merit and sin have to be left behind. When both are transcended, liberation is sure at death.

A knower of Brahman has no idea of agency. He is not touched by good works also. He goes beyond virtue and vice. "He overcomes both" (Bri. Up. IV.4.22).

Even there where the text mentions evil deeds only, we must consider good deeds also to be implied therein, because the results of the latter also are inferior to the results of knowledge.

Merit also is a cause of bondage and stands in the way of liberation. For a knower of Brahman all his accumulated merits and demerits are destroyed. Thus his merits and sins being totally inoperative, his salvation necessarily follows at death.