Lord Krishna clarifies the significance of chanting the sacred syllable 'Om' and remembering the divine at the time of death. He describes how this practice leads the departing soul to the highest spiritual attainment. He talks about the power and significance of the sacred syllable 'Om' (Oṁityekākṣaraṁ brahma). Om is considered the primordial sound symbolizing the ultimate reality or Brahman, the divine essence underlying all creation. By chanting Om with devotion and awareness, one connects with the divine and aligns oneself with the universal consciousness.

Next, Krishna emphasizes the importance of contemplating and remembering the divine (māmanusmaran) at the moment of death. By focusing the mind on the divine presence, the departing soul remains attuned to the spiritual realm, transcending the limitations of the physical body and worldly attachments.

Krishna further explains that the one who departs the body (tyajandehaṁ) while chanting Om and remembering the divine attains the supreme destination (sa yāti paramāṁ gatim). The supreme destination refers to liberation (moksha) or union with the divine, where the individual soul merges with the universal consciousness, free from the cycle of birth and death.

This verse underscores the profound significance of spiritual practices, particularly the chanting of Om and remembrance of the divine, especially at the time of death. It highlights the transformative power of these practices in guiding the soul towards liberation and ultimate union with the divine. By cultivating a deep connection with the sacred through meditation, devotion, and self-realization, one can attain the highest spiritual goal and experience eternal bliss and peace.