In Ślokas 8.15–8.22, Bhagavān explained the difference between temporary and permanent spiritual goals. Every realm within the created universe, however extraordinary, remains subject to time. Brahman alone is limitless consciousness, and knowledge of Brahman brings liberation.

Now Bhagavān introduces a new topic: the different routes taken by departing seekers and the destinations to which those routes lead.

Śloka 8.23 introduces this subject, which continues through Śloka 8.27.

1. Two destinations — Return and non-return

Bhagavān uses two expressions: anāvṛttim [non-return] and āvṛttim [return].

Anāvṛtti refers to freedom from returning to the cycle of birth and death. In the present discussion, it is associated with krama-mukti [gradual liberation].

A qualified seeker reaches Brahmaloka, where the necessary knowledge of nirguṇa Brahman becomes available. Through this knowledge, the seeker attains liberation and does not return to saṃsāra.

Āvṛtti, on the other hand, refers to return after experiencing the results of finite karma.

A person may reach a higher loka [realm of experience] through accumulated puṇya [merit]. Such a realm may provide extraordinary pleasures and comforts, but these experiences remain temporary.

When the relevant merit is exhausted, the individual returns to the cycle of birth and death.

The difference is between permanent freedom and temporary attainment followed by return.

2. Two routes corresponding to these destinations

The first route is called śukla-mārga [the bright path], also known as śukla-gati or devayāna.

It is associated with the niṣkāma saguṇa upāsaka [one who meditates upon Bhagavān with attributes, seeking liberation rather than worldly rewards].

Such a seeker has not gained nirguṇa Brahma-jñāna during this lifetime. Through the bright path, the seeker reaches Brahmaloka and ultimately attains liberation through knowledge.

The second route is called kṛṣṇa-mārga [the dark path], also known as kṛṣṇa-gati or pitṛyāna.

This route is associated with the attainment of temporary higher realms through meritorious karma. After enjoying the results of that karma, the individual returns.

The terms bright and dark identify two traditional spiritual routes. Their detailed characteristics will be explained in the following ślokas.

3. Kāla means route, not merely time

An especially important expression in this śloka is kāla.

Ordinarily, kāla means time. A reader might therefore assume that Bhagavān is describing favourable and unfavourable times for dying.

However, in this context, kāla is understood as mārga [route or path].

Thus, yatra kāle indicates the route by which the departing seeker proceeds, and taṃ kālaṃ vakṣyāmi means that Bhagavān will explain those routes.

The teaching is not that someone can secure liberation simply by dying at an auspicious hour or during a particular season.

Bhagavān is introducing the relationship between spiritual preparation, post-death routes, and their corresponding destinations.

4. Two kinds of travellers

Bhagavān uses the word yoginaḥ [seekers or spiritual practitioners] for the departing travellers.

The two routes concern individuals whose spiritual pursuits have different orientations.

One seeks finite rewards through meritorious action. Such a person may enjoy life in a higher realm, but that attainment does not end saṃsāra.

The other pursues liberation through sincere, desire-free saguṇa upāsanā. Such a seeker proceeds toward Brahmaloka, where liberating knowledge is attained.

Thus, two kinds of travellers pursue two different destinations through two different routes.

5. How this fits into the larger teaching

The earlier ślokas established that liberation requires knowledge of Brahman.

That principle remains unchanged.

A qualified seeker who gains Brahma-jñāna during this lifetime attains sadyo-mukti [immediate liberation]. Such a person does not require a post-death journey for liberation.

The present discussion concerns the alternative of krama-mukti, in which a sincere upāsaka reaches Brahmaloka and gains the necessary knowledge there.

Bhagavān introduces the two routes here so that Arjuna can understand how the destinations differ. The detailed stages of the routes belong to the succeeding verses.

Śloka 8.23 introduces two destinations, two routes, and two categories of departing travellers. The bright path leads ultimately to non-return through krama-mukti, while the dark path leads to temporary higher experience followed by rebirth. The key interpretive point is that kāla means mārga in this context. Bhagavān is announcing the distinction, not yet describing the individual stages of either route.