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 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.
yatra kālābhimānidevatāsu mr̥tyanantaraṁ prayātāḥ agnirjyotirdhūmānām akālābhimānitve'pi kālaprācuryāt kāla ityucyate ॥23॥
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.
"agnirjyotiriti dvedhā vahneḥ putro vyavasthitaḥ। taṁ prāpya yāti brahmiṣṭho divasādyabhimāninaḥ॥"
"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."
iti sattattve।
- stated thus in the Sattvata samhita (earliest of Pancharatra)
tatkālamaraṇavivakṣāyāmagnijyotirdhūmānāmayogaḥ।
In the context of specifying time of death, fire, light, and smoke have no association.
"atha yo dakṣiṇe pramīyate pitr̥̄ṇāmeva mahimānaṁ gatvā candramasaḥ sāyujyaṁ salokatāmāpnotyetau vai sūryācandramasormahimānau brāhmaṇo vidvānabhijayati tasmāt brahmaṇo mahimānamāpnoti॥"
"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)."
iti viduṣo dakṣiṇāyana maraṇe'pi apunarāvr̥ttyā brahmaprāptiśruteḥ।
Thus, the wise person, even if he dies during Dakṣiṇāyana, there is no return. Such are the Vedic testimonials regarding the attainment of Brahman.
"vidvān brahma samāpnoti yatra tatra mr̥to'pi san॥"
"A wise one attains Brahman completely, regardless of when and where he dies."
iti pādme ॥23॥
--stated thus in the Padma Purāṇa.
