यत्र काले त्वनावृत्तिमावृत्तिं चैव योगिनः।
प्रयाता यान्ति तं कालं वक्ष्यामि भरतर्षभ।।8.23।।
।।8.23।। हे भरतश्रेष्ठ जिस काल में (मार्ग में) शरीर त्याग कर गये हुए योगीजन अपुनरावृत्ति को और (या) पुनरावृत्ति को प्राप्त होते हैं वह काल (मार्ग) मैं तुम्हें बताऊँगा।।
In this verse Lord Krishna speaks of the presiding demigods who when the atma or soul departs the body at the moment of death assists one in achieving moksa or liberation from material existence or conducts one back into samsara the perpetual cycle of birth and death. The term yatra kale meaning according to the dictates of the presiding demigod, is only a qualifying statement. Since through the demigods like Agni in charge of fire are also avenues, Lord Krishna discourses on them. Now begins the summation. The demigods presiding over time are those who assist one after they depart their physical body at the time of death. Even though demigods such as Agni are not in charge of actual time as thought of in general usage. Those who depart their bodies in death during daksinayana or when the sun is in its waning southern course receive the respects of their departed ancestors and acquiring the beautiful, youthful forms of the demigods attain the corresponding world they have qualified for by their karma or reactions to previous life activities. But for one who has realised the brahman or spiritual substratum pervading all existence, it is they who travel along the rays of the sun and reach the highest material planet of Brahmaloka where they complete their perfection. Others go to the heavenly planets to enjoy the rewards of their pious activities from the previous life and when they are finished they are reborn again in the worlds of mortals. Thus for one who has realised the brahman there is no return for them either if death comes during uttarayan when the sun is in its waxing northern course or if death comes during daksinayana. So the wise have confirmed that those who have realised the brahman do not return to the world of mortals regardless of when they depart their physical bodies at the time of death. The Padma Purana states: One who has realised the brahman attains the Supreme destination regardless of when they deaprt their body at the time of death.
