B.G 8.23

यत्र काले त्वनावृत्तिमावृत्तिं चैव योगिनः। प्रयाता यान्ति तं कालं वक्ष्यामि भरतर्षभ ॥२३॥

At the time of death Yogis depart and attain either non-return (liberation) or return (rebirth). O best of the Bharatas, I shall explain now how they proceed at that time.

Gīta Bhāshya 8.23

Explains how presiding deities guide during the time of death. Is not a prescription on when to die.

यत्कालाद्यभिमानिदेवता गता आवृत्त्यनावृत्ती गच्छन्ति ता आह - यत्र इत्यादिना। काले इत्युपलक्षणम्। अग्न्यादेरपि वक्ष्यमाणत्वात् ॥२३॥

How the presiding deities guide beings toward either return (rebirth) or non-return (liberation) at the time of death is described — beginning with 'yatra' verse. The mention of 'kāla' (time) is indicative sub factors (and not the primary subject here, i.e. context is not regarding what time a person should die, but how he traverses at the time of death). Fire and other elements will also be explained.