Jai Shri Krishna

The opinion of suddhadvaita-vada on the distinct position of the eternally liberated souls.

10. 39

Parsada-tanu-nama-karmarabdam nityatvam suddhatvams ca

The eternal associates of the Lord are free from the cycle of karma. They are eternally pure, transcendental, and free from all material qualities. They never suffer birth and death within this material world. (Bhavartha-Dipika 1.6.21)