Oh best of the Bhāratas! I shall now explain the times at which, when dying, yogis depart to not return and also to return.

Now Kṛṣṇa teaches the specific mārga (path). Yatra kāle — at what moment (kāla = time, also moment of death). There are two paths:

1. Anāvṛtti — non-return, liberation
2. Āvṛtti — return, reincarnation

Both for yoginaḥ who die (prayātāḥ) at particular moments. This is the technique of kāla-vidyā (science of time).