B.G 8.06, 8.07
यं यं वापि स्मरन् भावं त्यजत्यन्ते कलेवरम्। तं तमेवैति कौन्तेय सदा तद्भावभावितः ॥६॥
yaṁ yaṁ vāpi smaran bhāvaṁ tyajatyante kalevaram। taṁ tamevaiti kaunteya sadā tadbhāvabhāvitaḥ ॥6॥
O son of Kunti, whichever state one remembers at the time of abandoning the body, that very state one indeed attains, having always been absorbed in that.
तस्मात् सर्वेषु कालेषु मामनुस्मर युद्ध्य च। मय्यर्पितमनोबुद्धिर्मामेवैष्यस्यसंशयः ॥७॥
tasmāt sarveṣu kāleṣu māmanusmara yuddhya ca। mayyarpitamanobuddhirmāmevaiṣyasyasaṁśayaḥ ॥7॥
Therefore, at all times, remember Me and fight. With your mind and intellect offered to Me, you shall certainly attain Me — without a doubt.
Gīta Bhāshya 8.06 and 07
'Bhāva' - refers to the internally present mind. 'Bhāvitatva' means being deeply impressed. 'sadā tadbhāvabhāvitaḥ' i.e. always absorbed in that state - is the means to remembrance at the ultimate moment.
For one of dull intellect, there might be a doubt regarding the simultaneity of 'remembering' and 'abandoning'—that they occur at different times. However, the word 'ante' (at the end) is used as an adjective to remove such doubt, ensuring no contradiction. For an intelligent person, there is no room for doubt because the simultaneity of remembering and abandoning is naturally understood. But for one of poor understanding, the doubt arises that because of suffering, one might not be able to remember while abandoning the body.
"By abandoning the body, no one attains suffering — this is doubtless."
- stated thus in the Skanda Purāṇa.
"The tip of this heart indeed shines forth. By that radiance, this self (ātman) departs."
- thus, says the Vedic scripture.
'Always absorbed in that state' — this states the means for remembrance at the final moment. 'Bhāva' refers to the internally present mind. So declared in the dictionary. 'Bhāvitatva' means being deeply impressed, which is the same as 'ativāsitatva' i.e. deeply infused state. 'Bhāvanā means deep impression', so declared in the dictionary,.