Verse 21

tadvairaagyaM jihaasaa yaa darshanashravaNaadibhiH .
dehaadibrahmaparyante hyanitye bhogavastuni

Vairaagya (detachment) is revulsion from all that has been seen and heard, from all transient objects of enjoyment beginning with the body and up to Brahman.

darsanasravnaadibhih: darsana refers to seeing the objects of sense-enjoyment, here on earth, of the body etc. sravana refers to hearing about the objects of enjoyment in heaven including the celestial bodies etc.

vairaagya means revulsion as from the leavings of a crow. Such a revulsion arises from a resolve that never again may there be a connection with all objects of enjoyment whoch range from one's own body to the body of Hiranyagarbha which includes the lordhip over the fourteen worlds, living for a hundred years reckoned by Brahma's calendar. In this subject of vairaagya, slokas from the Sarva vedaanta siddhaantasaarasangraha are to be pondered. It says clearly that 'who will not get vairaagya thinking of those in heaven who, on exhaustion of their punya, with their limbs shattered are made to fall down in the form of stars'

It may be objected: The eternality of the fruits of karma is inferred by seeing sruit statements like apaama somamamrtaa abhUma: "We drank soma; we are immortal", and statements from the Taitt. Samh. saying "The effect of performing th caaturmaasya sacrifice is permanent". Yet in accordance with the rule: yat krtakam tadanityam: "Whatever is effectuated by an action is impermanent", and sruti 'yatheha karmacitah ... etc 'as here what has been gained by karma ... ' etc the words amrta etc are to be understood as referring only to an inevitably terminable duration, however long it may be. So these sruti are not valid arguments against our position. Even Hiryangarbhaloka to which all creatures go is only inferior to Brahmaanubhava, however otherwise eminent it may be. The immortality is Hiryanyagarbha is only aapeksika, i.e., it is only relative immortality with reference to this world.