One can observe the universal spirit of the Gita on several occasions. This verse is one of them. The one who at time of leaving the body remembers the Lord he attains Him; this state is not restricted to this only. In the last moments whatever types of thoughts are entertained by him, after his death he attains that very state which he has thought about.

The matter pertains to the inner state. The subject of remembrance is of the inmost self of the being. The body is made up of Five Elements, and it will get dissolved into these very Five Elements. The problem relates to the embodied being who after giving up the body emerges out from it; that is the one whose state is to be determined in future. What will the state of that embodied being? What will be the future existence of that being? Whatever thoughts he entertains, those very thoughts will accompany him; the same will determine his further becoming; he will attain that very state. As you think so you will become. This principle also works in this world and hold good for the attainment of the state one is in after giving up the body. Therefore, remain careful about the inner feelings, thoughts and memories. When everything is dependent on the inner thoughts then why should the thought occupying the mind not be kept pure? The principle is one. Through it one can attain the Lord and the same can lead to the repetitive cycle of births and deaths and in that too the states one has to go through are not known! Then where is the wisdom in leaving the Lord aside and allowing our memory to be filled with thoughts and memory of others?

There is a special significance of the remembrance at the time of departure from the body. 'Ante yah matih sa gatih'-Whatever is the mental state in the end moments, so will the attainment in the life after. The thoughts of sage Bharat got distracted in the last moments. The baby deer was occupying his memory in those moments. While in these thoughts he gave up the body and then he assumed the body of a deer in his next birth! Ajamil called Narayan...Narayan in his end moments. He gave up the body while in the thoughts of Narayan! The counsellors of Vishnu came. One can think in this manner that one can remember in the last moments only! But one thought also deserves consideration that when the end moment will approach-who knows-for this reason the Preacher of the Gita is giving a clear instruction further on-