B.G 8.10

प्रयाणकाले मनसाचलेन भक्त्या युक्तो योगबलेन चैव। भ्रुवोर्मध्ये प्राणमावेश्य सम्यक् स तं परं पुरुषमुपैति दिव्यम् ॥१०॥

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.

वायुजयादियोगयुक्तानां मृतिकाले कर्तव्यमाह विशेषतः - प्रयाणकाल इति॥

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.

वायुजयादिरहितानाम् अपि ज्ञानभक्तिवैराग्यसम्पूर्णानां भवत्येव मुक्तिः। तद्वतां तु ईषत् ज्ञानाद्यसम्पूर्णानाम् अपि निपुणानां तद्बलात् कथञ्चित् भवतीति विशेषः। उक्तं च भागवते -

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:

"पानेन ते देवकथासुधायाः प्रवृद्धभक्त्या विशदाशया ये। वैराग्यसारं प्रतिलभ्य बोधं यथाऽञ्जसा त्वाऽपुरकुण्ठधिष्ण्यम्॥ तथापरे त्वात्मसमाधियोगबलेन जित्वा प्रकृतिं बलिष्ठाम्। त्वामेव धीराः पुरुषं विशन्ति तेषां श्रमः स्यान्न तु सेवया ते॥"

"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."

इति।

- stated thus.

"ये तु तद्भाविता लोकाः एकान्तित्वं समाश्रिताः। एतदभ्यधिकं तेषां तत्तेजः प्रविशन्त्युत॥"

"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."

इति च मोक्षधर्मे।

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

"सम्पूर्णानां भवेन्मोक्षो विरक्तिज्ञानभक्तिभिः। नियमेन तथापीरजयादियुतयोगिनाम्। वश्यत्वान्मनसस्त्वीषत् पूर्वमप्याप्यते ध्रुवम्॥"

"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."

इति च व्यासयोगे ॥१०॥

- stated thus in the Vyāsa Yoga.