The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut [1896] at sacred-texts.com
29. A purpose has to be attributed to the going (on the path of the gods) in a twofold manner; otherwise there would be contradiction of scripture.
In some scriptural texts the (dead man's) going on the path of the gods is mentioned in connexion with his freeing himself from good and evil; in other texts it is not mentioned. The doubt then arises whether the two things go together in all cases or only in certain cases.--The pûrvapakshin maintains that the two are to be connected in all cases, just as the man's freeing himself from his good and evil deeds is always followed by their passing over to his friends and enemies.
To this we make the following reply. That a man's going on the path of the gods has a purpose is to be admitted in a twofold manner, i.e. with a distinction only. His going on that path has a sense in certain cases, in others not. For otherwise, i.e. if we admitted that men,
in all cases, proceed on that path, we should have to assume that even the passage, Mu. Up. III, 1, 3, 'Shaking off good and evil, free from passions, he reaches the highest unity,' refers to actual going through which another place is reached, and that would clearly be contrary to reason. For a person free from all desire and therefore non-moving does not go to another place, and the highest unity is not to be reached by a man transporting himself to another locality.