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॥
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.
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.
"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."
- stated thus in the Sattvata samhita (earliest of Pancharatra)
In the context of specifying time of death, fire, light, and smoke have no association.
"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)."
Thus, the wise person, even if he dies during Dakṣiṇāyana, there is no return. Such are the Vedic testimonials regarding the attainment of Brahman.
"A wise one attains Brahman completely, regardless of when and where he dies."
--stated thus in the Padma Purāṇa.
