The term "tat-buddhayas" refers to those individuals whose intellect is absorbed in the divine, who possess spiritual intelligence. They have cultivated a deep understanding of the eternal truths and principles taught by the scriptures and spiritual masters.

Similarly, "tat-ātmānas" denotes those whose minds are centered on the Supreme Self, who have realized their true nature as spiritual beings. They have transcended identification with the body and ego and abide in the awareness of their eternal essence.

Such individuals are "tan niṣṭhās," meaning they are firmly established in that spiritual path. They are steadfast and unwavering in their commitment to the pursuit of self-realization and the attainment of spiritual liberation.

Moreover, they are "tat-parāyaṇāḥ," indicating that they have taken refuge in the Supreme Reality, the ultimate goal of life. They have surrendered themselves completely to the divine will and trust in the guidance and protection of the higher power.

As a result of their dedication and purification through spiritual knowledge, their impurities, or karmic obstacles and past sins, are "jñāna-nirdhūta-kalmaṣāḥ," washed away by the waters of wisdom. Their hearts and minds are cleansed of ignorance and negativity, allowing the light of spiritual truth to shine brightly within them.

Finally, such enlightened beings "gacchantyapunarāvṛttiṁ," attain a state from which there is no return. They transcend the cycle of birth and death, known as samsara, and achieve liberation, moksha, merging with the divine consciousness. This state of eternal freedom and bliss is the ultimate destination of the soul, beyond the realm of suffering and worldly limitations.