Bhashya
तथा न मृत्युः न शोकः न सुकृतं न दुष्कृतम्, सुकृतदुष्कृतेधर्माधर्मौ ।प्राप्तिरत्र तरणशब्देन अभिप्रेता, नातिक्रमणम् ।कारणं हि आत्मा ।न शक्यं हि कारणातिक्रमणं कर्तुं का-र्येण ।अहोरात्रादि च सर्वं सतः कार्यम् ।अन्येन हि अन्य-स्य प्राप्तिः अतिक्रमणं वा क्रियेत, न तु तेनैव तस्य ।न हिघटेन मृत्प्राप्यते अतिक्रम्यते वा ।यद्यपि पूर्वम् 'य आत्मा-पहतपाप्मा' इत्यादिना पाप्मादिप्रतिषेध उक्त एव, तथापीहायंविशेषः--न तरतीति प्राप्तिविषयत्वं प्रतिषिध्यते ।तत्र अवि-शेषेण जराद्यभावमात्रमुक्तम् ।अहोरात्राद्या उक्ता अनुक्ताश्चअन्ये सर्वे पाप्मानः उच्यन्ते; अतः अस्मादात्मनः सेतोःनिवर्तन्ते अप्राप्यैवेत्यर्थः ।अपहतपाप्मा हि एष ब्रह्मैवलोकः ब्रह्मलोकः उक्तः ॥
In plain words
Likewise, there is neither death nor sorrow, neither good deed nor evil deed—for good and evil represent merit and demerit. The term 'crossing' here signifies reaching, not moving past. The Self is the foundational cause; an effect can never transcend its own cause. All phenomena like days and nights are products of pure Being. One separate thing may reach or surpass another separate thing, but an effect cannot surpass its cause—just as a clay pot cannot reach or surpass the clay from which it is made. Although scripture previously negated evil with phrases like 'The Self which is free from sin,' the specific distinction here is that it denies the possibility of crossing over it, meaning the Self cannot be treated as an external object to be attained. Earlier passages merely negated aging and similar flaws in a general way. Here, all evils—both named time-divisions like days and nights and all others—turn back from this Self, which is the supreme bridge, failing to reach it at all. This sinless Self is thus declared to be Brahmaloka, the world of Brahman.
Close to the Sanskrit
Similarly, [there is] no death, no sorrow, no good deed, no evil deed—good and evil deeds are merit and demerit. Attainment is intended here by the word 'crossing', not transgression. The cause is the Self indeed. It is not possible indeed for the transgression of the cause to be done by the effect. And all time divisions like day and night are the effect of the existent. For by another the attainment or transgression of another might be done, but not of that [cause] by that [effect] itself. Indeed, clay is not attained or transgressed by a pot. Although earlier the prohibition of evil and the like was stated by 'The Self which is free from sin' etc., nevertheless here this is the distinction: that it does not cross [is denied], meaning the status of being an object of attainment is denied. There, the absence of old age and the like was stated generally. Days and nights, both mentioned and unmentioned, all other evils are spoken of; hence from this Self, the bridge, they turn back without ever attaining it—this is the meaning. This free-from-sin [Self] indeed is stated to be Brahman's world, the Brahmaloka.