In this verse, Krishna begins to delineate the two paths taken by the soul upon leaving the physical body—the path of return (samsara) and the path of non-return (moksha). While these verses are often interpreted through the lens of time, light, and cosmic cycles, the deeper Advaitic essence points toward the 'time' of consciousness: the state of one’s awareness at the moment of transition. It is not merely a chronological exit, but a quality of realization that determines whether the individual consciousness remains tethered to the cycle of birth and death or merges into the Absolute. Krishna addresses Arjuna as 'the best of the Bharatas' to inspire him to move beyond mundane attachments and seek the eternal. This discourse serves as a bridge between the practice of Yoga and the ultimate liberation. It clarifies that the yogi’s trajectory is dictated by the level of detachment and spiritual illumination attained during life. Krishna emphasizes that he is about to reveal these 'times'—or states of being—to show that the path to the Divine is structured and accessible to those who have mastered the art of living and, consequently, the art of departing.

The 'time' of departure represents the state of consciousness achieved through yoga, determining whether the soul enters the eternal light of liberation or returns to the cycle of manifested existence.