Bhagavad Gita Chapter 8, Verse 23

यत्र काले त्वनावृत्तिमावृत्तिं चैव योगिन: | प्रयाता यान्ति तं कालं वक्ष्यामि भरतर्षभ ||

yatra kāle tv anāvṛttim āvṛttiṁ caiva yoginaḥ prayātā yānti taṁ kālaṁ vakṣyāmi bharatarṣabha

Now I will tell you, O best of the Bharatas, the times of departure at which the yogis return or do not return.

Krishna introduces the teaching about the paths after death: 'Yatra kale tv anavrittim avrittim chaiva yoginah'—in which (yatra) time (kale), the yogis (yoginah) do not return (anavrittim) or return (avrittim). 'Prayata yanti tam kalam vakshyami bharatarshabha'—I shall tell (vakshyami) you, O best of the Bharatas (bharatarshabha), that (tam) time (kalam) at which departing (prayatah) yogis go (yanti). This verse sets up the teaching about the two paths: the path of light (leading to liberation, no return) and the path of darkness (leading to rebirth, return). Krishna will explain which times lead to which path. This is crucial knowledge—understanding these paths helps you prepare for death and choose the path that leads to liberation.