जीवन्मुक्तस्य सूक्ष्मं हि सर्वसारं हि तस्य हि । मंत्रेणार्थानुसंधानं स्वदेहविलयावधि 1.17.१० ।
The subtle one is for the liberated living soul (jīvanmukta). The need for the contemplation of the meaning through the mantra is only upto the destruction of the physical body.