avyakto ’kshara ity uktas
tam ahuh paramam gatim
yam prapya na nivartante
tad dhama paramam mama
"That which the Vedantists describe as unmanifest and infallible, that which is known as the supreme destination, that place from which, having attained it, one never returns—that is My supreme abode."
He says that the muktatman is praised like this. Avyakta = can not be perceived by the sense organs. Muktatman is not grasped by these sense organs. This atman in kaivalyam does not have either sthoola or sookshma sariram. Aksharam = non- decaying. In this world the intellect possessed varies with person and with time. But the intellect of a muktatman is same as all other muktatman. Our karma bondage changes the quantum of intellect. Muktatman is free from this bondage and so the intellect is same.
Ityukta = like this the muktatman is praised. Tam = reaching that muktatman stage, paramam gathim = a very noble attainment, ahu= so say them [ Sri Krishna excludes Himself from this and says that others recommend this attainment]. In Sri Vishnu sahasrnamam, muktanam paramam gathim is told. For muktas reaching the Lord is the noblest; while it is very ordinary to reach kaivalyam. Swami Parasara Bhatta opines that Bhishma is implying Vaikuntam only in this Divine name. Yam prapya = by reaching which [Kaivalyam ], na nivartante = they do not return back to this samsaram, tad = that, mama = My [Sri Krishna's], dhama paramam = noble creation. He earlier told that all animate and inanimate things are all His properties; all atman are His belongings. So everything is His. This we should realize and once realized we will know that when all are His, why not seek Him and attain the best? Dhama means His administrative control or very bright place. Where is this Kaivalyam? Some opine that it is within this Universe or within the boundaries of the Fourteen worlds including Satya lok. Some others differ and say it is on the other side of Viraja river which separates Vaikuntam and our Prakruthi mandalam. According to them a kaivalyarti, after death takes a sookshma body and bathes in Viraja and remains on the banks of that river without going into Vaikuntam. Those desiring to know more on this maight approach their Acharyas. Bathing in river removes the sookshma sareeram and remains afterwards without a body for ever. That place also is the Lord's domain.