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.

Gīta Tātparya 8.23

Explains how presiding deities guide during the time of death. A Jnanin even if he dies in Dakṣiṇāyana (six-month period between Summer solstice and Winter solstice), he can still achieve liberation with no return.

यत्र कालाभिमानिदेवतासु मृत्यनन्तरं प्रयाताः अग्निर्ज्योतिर्धूमानाम् अकालाभिमानित्वेऽपि कालप्राचुर्यात् काल इत्युच्यते ॥२३॥

At the time of death, presiding deities guide beings. Though fire, light, and smoke are not time-presiding deities. They are referred here due to their action at the time of death.

"अग्निर्ज्योतिरिति द्वेधा वह्नेः पुत्रो व्यवस्थितः। तं प्राप्य याति ब्रह्मिष्ठो दिवसाद्यभिमानिनः॥"

"Fire and light are twofold manifestations of Agni. Upon reaching them, one devoted to Brahman proceeds through the deities presiding over the day and beyond."

इति सत्तत्त्वे।

- stated thus in the Sattvata samhita (earliest of Pancharatra)

तत्कालमरणविवक्षायामग्निज्योतिर्धूमानामयोगः।

In the context of specifying time of death, fire, light, and smoke have no association.

"अथ यो दक्षिणे प्रमीयते पितॄणामेव महिमानं गत्वा चन्द्रमसः सायुज्यं सलोकतामाप्नोत्येतौ वै सूर्याचन्द्रमसोर्महिमानौ ब्राह्मणो विद्वानभिजयति तस्मात् ब्रह्मणो महिमानमाप्नोति॥"

"Now, he who departs by the southern path attains the glory of the ancestors and union with the moon, residing in its world. These two—the sun and the moon—are the glories that a wise knower of Brahman conquers; therefore he attains the glory of Brahman, which is beyond (the two paths)."

इति विदुषो दक्षिणायन मरणेऽपि अपुनरावृत्त्या ब्रह्मप्राप्तिश्रुतेः।

Thus, the wise person, even if he dies during Dakṣiṇāyana, there is no return. Such are the Vedic testimonials regarding the attainment of Brahman.

"विद्वान् ब्रह्म समाप्नोति यत्र तत्र मृतोऽपि सन्॥"

"A wise one attains Brahman completely, regardless of when and where he dies."

इति पाद्मे ॥२३॥

--stated thus in the Padma Purāṇa.