Whatever state of existence one remembers at the end, when abandoning the body, oh son of Kuntī!, to that same one goes, because one is always impregnated with that state.

General principle: yam yam bhāvam smaran — whatever state one remembers. Bhāva is mental state, disposition, nature of being. One reaches tam eva — that very state.

Reason: sadā tad-bhāva-bhāvitaḥ — impregnated always (sadā) with that bhāva. The final moment reflects the whole life. What is cultivated habitually emerges at death.