यत्र काले त्वनावृत्तिमावृत्तिं चैव योगिनः । प्रयाता यान्ति तं कालं वक्ष्यामि भरतर्षभ ॥
yatra kāle tvanāvṛttimāvṛttiṃ caiva yoginaḥ | prayātā yānti taṃ kālaṃ vakṣyāmi bharatarṣabha ||
Translation
Now I shall tell you, O best of Bharatas, the times at which departing yogis go to non-return, and those at which they go to return.
Interpretation
Krishna now introduces the doctrine of the two paths of the soul after death — one leading to liberation (no return) and one leading to rebirth (return). This teaching on the two paths (called Uttarayana and Dakshinayana, or the path of light and the path of darkness) is ancient Vedic cosmology integrated into the Gita's framework. The timing of death according to cosmic cycles was considered significant in the tradition.