· I shall speak to you briefly about the Position, which the knowers of the Vedas speak as Imperishable, into which the sages free from attachment enter, and aspiring for which they practice celibacy.
· Controlling all the gateways (of the body), confining the mind in the heart and fixing Prāna of the Self in the head, (and then) situated firmly in yoga, anyone who remembering ME, utters the eka-akṣaram Brahma - 'AUM' while dying achieves the Supreme Destination.
· One who always remembers Me with un-deviated consciousness, I am very easy to be achieved, for the regularly engaged Yogi.
· After achieving Me, the Mahā-ātmānah, do not take birth again in this temporary world, which is full of miseries, as they have attained the Supreme Destination.
· All the universal planes (lokāh) up to Brahmaloka (abode of Brahmā) are subject to return (rebirth). But there is no rebirth after reaching Me.
· Those who understand day and night know that one day-time of Brahmā spans for 1000 yugas and equal duration is the night.
· At the beginning of the day, all living entities become manifest from the un-manifest state, and thereafter, when the night falls, they are merged into the un-manifest again.
· All these living beings, who repeatedly take birth, are involuntarily annihilated on the arrival of night, and are manifested on the arrival of day-time.
· But there is another superior un-manifest bhāvah (nature) to this (daily recurring) un-manifest, which is eternal. When all manifestations are annihilated, that is never annihilated (at nightfall).
· That which is said as un-manifest and imperishable, that which is known as the supreme destination, that place from which, having attained it, one never returns - that is My Supreme abode.
· Puruṣaḥ, He, the Supreme, within whom is all manifestations, and by whom all these are pervaded, can be attained by undeviating devotion.
· I shall now explain to you the different times at which, passing away from this world (dying), the yogi does or does not come back.
· Those who know the Supreme Brahman attain that Supreme, when they die in the bright daytime (agnir jyotir ahah), in suklah paksha, or during the six months of uttarāyanam.
· The Yogis who die during the smoke-filled night, in the Kŗshņa paksha, during the six months of daksināyanam, attain the effulgence of the moon planet but again return back (to resume the cycle of birth).
· As per the eternal conclusion, these are the two ways of death - one in sukla and one in Kŗshņa. By one way the man goes to no-return, while the other way he comes back again.
· Knowing these two ways, a yogi is never bewildered. Therefore always remain Yoga-yukta.
· Having known this, the yogi surpasses all those results of righteous deeds that are declared with regard to the Vedas, Yajña, Tapa and Dāna, and he achieves the supreme and original place.
