A person can attain the divine Supreme Being at the time of death. Krishna describes the method of departing from the body and attaining liberation through focused devotion and yogic practice. He states that at the time of departure (prayāṇakāle), one should concentrate the mind (manasācalena) completely in devotion (bhaktyā). This emphasizes the importance of mental focus and sincere devotion to the divine during the final moments of life. By directing one's thoughts and emotions towards the object of worship with unwavering faith and devotion, the individual establishes a deep connection with the divine.

Next, Krishna mentions the importance of yogic strength (yogabalena) in the process of departing from the body. Yoga here refers to the practice of controlling the mind and senses, as well as various techniques of breath control and meditation. By harnessing the power of yoga, one strengthens their spiritual faculties and prepares themselves for the journey beyond the physical realm.

Krishna then instructs to place the life force (prāṇa) between the eyebrows (bhruvormadhye) at the time of departure. This technique, known as prāṇāyāma, involves directing the life force or breath upwards towards the spiritual centre located between the eyebrows, known as the third eye or ājñā chakra. By focusing the prāṇa at this point, the individual can awaken higher consciousness and transcendental awareness, facilitating the soul's journey towards the divine realm.

Finally, Krishna assures that by following this method with complete sincerity and accuracy (samyak), one attains the divine Supreme Person (paraṁ puruṣam), who is beyond the material existence and possesses divine attributes. This indicates that through the practice of devoted meditation and yogic techniques at the time of death, the soul merges with the ultimate reality, experiencing eternal bliss and liberation from the cycle of birth and death.

In summary, this verse provides guidance on the process of departing from the body and attaining spiritual liberation at the time of death. It emphasizes the importance of devotion, yogic strength, and focused concentration as essential components of the journey towards the divine Supreme Being.