गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

It is remembered of the yogīs. Also, two are remembered. Purport by Śrīla Baladeva Vidyābhūṣaṇa The yogīs, that is they who are devoted to the Supreme Personality of Godhead, do not take these descriptions of the passing of the moon, the light, and other points in time very seriously. They merely make a mental note of them (smaryate). The sūtra explains, "ete smārte" (they are remembered). The Supreme Lord explains in Bhagavad-gītā (8.27): naite sṛtī pārtha jānan yogī muhyate kaścana "Although the devotees know these two paths, O Arjuna, they are never bewildered."* The conclusion is that a person situated in transcendental knowledge need not be concerned about the specific time of his death. The mention of specific times is not prominent in this passage from Bhagavad-gītā (8.23-26). The passage begins with the mention of fire, which has nothing to do with time. In fact, the different factors mentioned in this passage are all ātivāhika-devatās (demigods that carry the soul from the body). The author of the sūtras will explain this in sūtra 4.3.2. It is also said: divā ca śukla-pakṣaś ca uttarāyaṇam eva ca mumūrṣatāṁ praśastāni viparītaṁ tu garhitam "The best times for they who are about to die are the daytime, the bright fortnight, and the six months when the sun travels in the north. The other times are not good." This verse describes the condition of the souls not enlightened with transcendental knowledge. They who are enlightened with transcendental knowledge always attain Lord Hari. The time when they leave their material bodies is not relevant.