On the realization of That, there occur the non-attachment and destruction of the subsequent and previous sins respectively, because it is declared so.
Besides these, there is also another kind of (good) action with regard to which some people (make the assignment), according to both Jaimini and Badarayana.
But the (enlightenment) man merges in Brahman after exhausting the other two, (viz., merit and demerit that have started fruition), by experiencing (their results in the present life).