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.

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॥

yatra kālābhimānidevatāsu mr̥tyanantaraṁ prayātāḥ agnirjyotirdhūmānām akālābhimānitve'pi kālaprācuryāt kāla ityucyate ॥23॥

[यत्र (yatra) - Where; काल-अभिमानि-देवतासु (kāla-abhimāni-devatāsu) - In the deities presiding over time; मृत्यु-अनन्तरम् (mṛtyu-anantaram) - After death; प्रयाताः (prayātāḥ) - Those who have departed; अग्नि-ज्योतिः-धूमानाम् (agni-jyotiḥ-dhūmānām) - Of fire, light, and smoke; अकाल-अभिमानित्वेऽपि (akāla-abhimānitve'pi) - Even though they are not intrinsically time-presiding deities; काल-प्राचुर्यात् (kāla-prācuryāt) - Due to their association with time; कालः (kālaḥ) - Time; इति (iti) - Thus; उच्यते (ucyate) - Is called;]

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॥"

"agnirjyotiriti dvedhā vahneḥ putro vyavasthitaḥ। taṁ prāpya yāti brahmiṣṭho divasādyabhimāninaḥ॥"

[अग्निः (agniḥ) - Fire; ज्योतिः (jyotiḥ) - Light; इति (iti) - Thus; द्वेधा (dvedhā) - In two ways; वह्नेः (vahneḥ) - Of fire; पुत्रः (putraḥ) - The offspring (or manifestation); व्यवस्थितः (vyavasthitaḥ) - Is established; तं (taṁ) - That; प्राप्य (prāpya) - Having attained; याति (yāti) - Goes; ब्रह्मिष्ठः (brahmiṣṭhaḥ) - One devoted to Brahman; दिवस-आद्य-अभिमानिनः (divasa-ādya-abhimāninaḥ) - The deities presiding over the day, etc.]

"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।

iti sattattve।

[इति (iti) - Thus; सत्तत्त्वे (sattattve) - In the Sattvata samhita;]

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

तत्कालमरणविवक्षायामग्निज्योतिर्धूमानामयोगः।

tatkālamaraṇavivakṣāyāmagnijyotirdhūmānāmayogaḥ।

[तत्काल-मरण-विवक्षायाम् (tatkāla-maraṇa-vivakṣāyām) - In the context of specifying death at that time; अग्नि-ज्योति:-धूमानाम् (agni-jyotiḥ-dhūmānām) - Of fire, light, and smoke; अयोगः (ayogaḥ) - Non-association (irrelevance);]

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॥"

"atha yo dakṣiṇe pramīyate pitr̥̄ṇāmeva mahimānaṁ gatvā candramasaḥ sāyujyaṁ salokatāmāpnotyetau vai sūryācandramasormahimānau brāhmaṇo vidvānabhijayati tasmāt brahmaṇo mahimānamāpnoti॥"

[अथ (atha) - Now; यः (yaḥ) - He who; दक्षिणे (dakṣiṇe) - In the southern (path); प्रमीयते (pramīyate) - Departs (dies); पितॄणाम् (pitṝṇām) - Of the ancestors; एव (eva) - Indeed; महिमानं (mahimānaṁ) - The glory; गत्वा (gatvā) - Having attained; चन्द्रमसः (candramasaḥ) - Of the moon; सायुज्यं (sāyujyaṁ) - Union; सलोकताम् (salokatām) - Residence in the same world; आप्नोति (āpnoti) - Attains; एतौ (etau) - These two; वै (vai) - Indeed; सूर्य-चन्द्रमसोः (sūrya-candramasoḥ) - Of the sun and the moon; महिमानौ (mahimānau) - Glories; ब्राह्मणः (brāhmaṇaḥ) - A knower of Brahman; विद्वान् (vidvān) - A wise one; अभिजयति (abhijayati) - Conquers; तस्मात् (tasmāt) - Therefore; ब्रह्मणः (brahmaṇaḥ) - Of Brahman; महिमानम् (mahimānam) - The glory; आप्नोति (āpnoti) - Attains;]

"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।

iti viduṣo dakṣiṇāyana maraṇe'pi apunarāvr̥ttyā brahmaprāptiśruteḥ।

[इति (iti) - Thus; विदुषः (viduṣaḥ) - Of the wise one; दक्षिणायन-मरणेऽपि (dakṣiṇāyana-maraṇe'pi) - Even in death during the southern path (Dakṣiṇāyana); अपुनरावृत्त्या (apunarāvṛttyā) - Without return (liberation); ब्रह्म-प्राप्ति-श्रुतेः (brahma-prāpti-śruteḥ) - Due to the scriptural statement regarding attainment of Brahman;]

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॥"

"vidvān brahma samāpnoti yatra tatra mr̥to'pi san॥"

[विद्वान् (vidvān) - A wise one; ब्रह्म (brahma) - The Absolute (Brahman); समाप्नोति (samāpnoti) - Attains completely; यत्र तत्र (yatra tatra) - Wherever, whenever ; मृतः (mṛtaḥ) - Having died; अपि (api) - Even; सन् (san) - Being;]

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

इति पाद्मे ॥२३॥

iti pādme ॥23॥

[इति (iti) - Thus; पाद्मे (pādme) - In the Padma (Purāṇa or section); ]

--stated thus in the Padma Purāṇa.