B.G 8.23

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

yatra kāle tvanāvr̥ttimāvr̥ttiṁ caiva yoginaḥ। prayātā yānti taṁ kālaṁ vakṣyāmi bharatarṣabha ॥23॥

[यत्र (yatra) - Where; काले (kāle) - At the time; तु (tu) - Indeed; अनावृत्तिम् (anāvṛttim) - Non-return; आवृत्तिं (āvṛttim) - Return; च (ca) - And; एव (eva) - Certainly; योगिनः (yoginaḥ) - The yogis; प्रयाताः (prayātāḥ) - Having departed; यान्ति (yānti) - Go; तं (taṁ) - That; कालं (kālaṁ) - Time; वक्ष्यामि (vakṣyāmi) - I shall explain; भरतर्षभ (bharatarṣabha) - O best of the Bharatas;]

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॥

yatkālādyabhimānidevatā gatā āvr̥ttyanāvr̥ttī gacchanti tā āha - yatra ityādinā। kāle ityupalakṣaṇam। agnyāderapi vakṣyamāṇatvāt ॥23॥

[यत्कालात् (yatkālāt) - From the time at which; अभिमानि (abhimāni) - Possessing authority or identification; देवता (devatā) - Deities; गता (gatāḥ) - Having gone; आवृत्ति (āvṛtti) - Return (to the cycle of rebirth); अनावृत्ति (anāvṛtti) - Non-return (liberation); गच्छन्ति (gacchanti) - They go; ताः (tāḥ) - Those (times); आह (āha) - He (the speaker) states; यत्र (yatra) - Where; इत्यादिना (ityādinā) - By this (beginning with "yatra"); काले (kāle) - Time; इत्युपलक्षणम् (ityupalakṣaṇam) - This is indicative (of something broader); अग्न्यादेः (agnyādeḥ) - Of fire, etc.; अपि (api) - Also; वक्ष्यमाणत्वात् (vakṣyamāṇatvāt) - Because it will be explained;]

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.