गोविन्द भाष्य (श्रील बलदेव विद्याभूषण - अचिन्त्यभेदाभेद वेदान्त ब्रह्मसूत्र भाष्य सटीक)

death. It is either to demonstrate that power, or to show the example of a saintly
person that he acted in that way. Therefore there is no disadvantage in dying
during the six months when the sun passes in the south.
Here someone may object: The Supreme Personality of Godhead Himself
affirms in Bhagavad-gītā (8.23-26):
yatra kāle tv anāvṛttim
āvṛttiṁ caiva yoginaḥ
prayātā yānti taṁ kālaṁ
vakṣyāmi bharatarṣabha. . .
. . . śukla-kṛṣṇe gatī hy ete
jagataḥ śāśvate mate
ekayā yāty anāvṛttim
anyayāvartate punaḥ
"O best of the Bhāratas, I shall now explain to you the different times at which,
passing away from this world, the yogī does or does not come back.*
"Those who know the Supreme Brahman attain the Supreme by passing away
from the world during the influence of the fiery god, in the light, at an auspicious
moment of the day, during the fortnight of the waxing moon, or during the six
months when the sun travels in the north.*
"The mystic who passes away from this world during the smoke, the night, the
fortnight of the waning moon, or the six months when the sun passes to the south
reaches the moon planet but again comes back.*
"According to Vedic opinion, there are two ways of passing from this world,
one in light and one is darkness. When one passes in light, he does not come back.
But when one passes in darkness, he returns."*
In this passage word "day" and other words denoting time are prominent, and
therefore it is clearly shown that time is and important factor for the attainment of
liberation. It is also shown that one who dies during the night or during the six
months when the sun passes in the south does not attain liberation.
The author of the sūtras speaks the following words to refute this objection.
Sūtra 21
yoginaḥ prati smaryate smārte caite
yoginaḥ—the yogīs; prati—to; smaryate—is remembered; smārte—the two that
are remembered; ca—and; ete—they.