B.G 8.23

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

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.

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

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.