B.G 8.10

prayāṇakāle manasācalena bhaktyā yukto yogabalena caiva। bhruvormadhye prāṇamāveśya samyak sa taṁ paraṁ puruṣamupaiti divyam ॥10॥

At the time of departure, having an unwavering mind absorbed in devotion and properly fixing the vital air between the eyebrows with the help of Yoga, one attains that supreme divine being.

Gīta Bhāshya 8.10

Prescribes the steps to be followed by those engaged in Yoga and who have mastered the breath. Those who are complete in knowledge, devotion, and detachment, even without the practice of Yoga attain liberation. Practicing of Yoga speeds up the process.

vāyujayādiyogayuktānāṁ mr̥tikāle kartavyamāha viśeṣataḥ - prayāṇakāla iti॥

The verse 'prayāṇakāle', i.e. at the time of departure, specifically describes what should be done at the time of death by those engaged in yoga and who have mastered the breath.

vāyujayādirahitānām api jñānabhaktivairāgyasampūrṇānāṁ bhavatyeva muktiḥ। tadvatāṁ tu īṣat jñānādyasampūrṇānām api nipuṇānāṁ tadbalāt kathañcit bhavatīti viśeṣaḥ। uktaṁ ca bhāgavate -

Even those devoid of breath control and similar practices, if they are complete in knowledge, devotion, and detachment, certainly attain liberation. However, for those who are skilful (in Yoga) even if they possess a slight deficiency in knowledge and other qualities, they may still attain liberation by the strength of their skill. This is the distinction. It is stated in the Bhāgavata Purāṇa:

"pānena te devakathāsudhāyāḥ pravr̥ddhabhaktyā viśadāśayā ye। vairāgyasāraṁ pratilabhya bodhaṁ yathā'ñjasā tvā'purakuṇṭhadhiṣṇyam॥ tathāpare tvātmasamādhiyogabalena jitvā prakr̥tiṁ baliṣṭhām। tvāmeva dhīrāḥ puruṣaṁ viśanti teṣāṁ śramaḥ syānna tu sevayā te॥"

"Those who drinking the nectar of your divine discourse with intensified devotion and are pure-hearted in their disposition attain the essence of renunciation and realization, and easily reach your unobstructed abode. Similarly, others, by the strength of meditative absorption in you, having conquered the powerful material nature, enter into you, the Supreme Person. For them, there may be hardship, but not for those who engage in your service."

iti।

- stated thus.

"ye tu tadbhāvitā lokāḥ ekāntitvaṁ samāśritāḥ। etadabhyadhikaṁ teṣāṁ tattejaḥ praviśantyuta॥"

"But those who are deeply absorbed, who have absolute exclusive devotion, and who have taken complete refuge in that (Supreme), such beings, surpassing even others, certainly enter into that supreme brilliance."

iti ca mokṣadharme।

- stated thus in the Mokṣa-dharma (section of Mahabharata).

"sampūrṇānāṁ bhavenmokṣo viraktijñānabhaktibhiḥ। niyamena tathāpīrajayādiyutayoginām। vaśyatvānmanasastvīṣat pūrvamapyāpyate dhruvam॥"

"Liberation is attained by those who have perfected detachment, knowledge, and devotion. But for Yogis endowed with breath control and others with the help of discipline, due to mastery over the mind, it is certainly attained slightly earlier."

iti ca vyāsayoge ॥10॥

- stated thus in the Vyāsa Yoga.