Bhagavad Gīta Bhāshya and Tātparya
B.G 15.08
शरीरं यदवाप्नोति यच्चाप्युत्क्रामतीश्वरः। गृहीत्वैतानि संयाति वायुर्गन्धानिवाशयात् ॥८॥
The being, which acquires and abandons the body, is seized by the Lord, who carries it along, just as the wind bears fragrances from their source.
Gīta Bhāshya 15.08
Several testimonials are provided to substantiate how the īśvaraḥ, i.e. the Lord, having grasped the individual being, takes with him the being when he departs the material body. Specific clarity is provided on the limited freewill that is available for individual being on intentionality. The analogy 'like fragrance' indicate the subtleness involved.
कर्षति इत्युक्ते जीवस्य स्वातन्त्र्यं प्रतीतम्। तन्निवारयति- शरीरमित्यादिना॥
In the previous verse, by using the word "karṣati" i.e. employs — the freedom granted to individual beings is shown. But the limitations of that freedom is clarified by the verses like - 'śarīraṃ'.
यत् यदा शरीरं अवाप्नोति उत्क्रामति च जीवः तदा इश्वर एव एतानि गृहीत्वा संयाति।
When the being enters and leaves the body, it is the Lord who seizes it and departs together.
"यत्र यत्र च संयुक्त्तो धाता गर्भं पुनः पुनः। तत्र तत्रैव वसति न तत्र स्वयमिच्छति॥"
"Wherever the creator unites the womb repeatedly, again and again, it indeed dwells there, not by its own will."
इति मोक्षधर्मे।
- stated thus in the Moksha Dharma.
"भावाभावावविजानन् गरीयो जानामि श्रेयो न तु तत्करोमि। आशासु हर्म्यासु हृदासु कुर्वन् यथा नियुक्तोऽस्मि तथा वहामि॥"
"I am unaware of what truly exists or does not, though I understand what is better, but I fail to act accordingly. In hopes, in palaces, in hearts, doing as I am appointed, so I carry on."
इति च।
- stated thus as well.
"हत्वा जित्वापि मघवन् यः कश्चित् पुरुषायते। अकर्ता त्वेव भवति कर्ता त्वे करोति तत्॥"
"O Indra, one who becomes a man after killing and conquering, is indeed a non-doer; it is in the act of doing (i.e. the intentionality that he displays,) that he performs."
इति च।
- stated thus as well.
"तद्यथाऽनः सुसमाहितं उत्सर्जद्यायात्। एवमेवां यं शारीर आत्मा प्राज्ञेनात्मनान्वारूढः उत्सर्जद्याति॥"
"Just as a well-arranged cart moves when released, similarly, the bodily-ātman i.e. individual being, guided by the wise-ātman, i.e. the Lord, proceeds when set free."
इति च श्रुतिः।
- stated thus is the Vedic testimonial.
"वाङ्ग्मनसि सम्पद्यते मनः प्राणे प्राणस्तेजसि तेजः परस्यां देवतायाम्॥"
"Speech merges into the mind, the mind into the breath, breath into the light, and light into the supreme deity."
इति च।
- stated thus as well.
गन्धानिव सूक्ष्माणि। भोगः अस्यापि साधितः पुरस्तात् ॥८॥
The analogy 'like fragrance' indicate the subtleness involved. The enjoyment of this (fragrance by the Lord) was clarified previously (7.09).
Gīta Tātparya 15.08
He, the master, departs, grasping the individual being with him.
".....अथ यदा जीवमादाय यात्यतः। गृहीत्वैतानि संयाति वायुर्गन्धानिवाशयात् ॥८॥"
"He, the master,... departs, grasping the individual being with him. It goes like air carrying scents from their source."

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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