The Vedanta Sutras of Badarayana, Commentary by Sankara (SBE38), tr. by George Thibaut  at sacred-texts.com
11. And on account of Smriti.
Smriti also agrees with this view; cp. the following passage, 'When the pralaya has come and the end of the highest (i.e. Hiranyagarbha), then they all, together with Brahman, with purified minds enter the highest place.'--The final conclusion (siddhânta) therefore is that the going of the souls, of which scripture speaks, has for its goal the effected Brahman.--But what is the primâ facie view, with regard to which this final conclusion has been established in Sutras 7-11?--This required primâ facie view is now set forth in the following Sûtras.