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

It is remembered of the yogīs. Also, two are remembered.
Purport by Śrīla Baladeva Vidyābhūṣaṇa
The yogīs, that is they who are devoted to the Supreme Personality of Godhead,
do not take these descriptions of the passing of the moon, the light, and other
points in time very seriously. They merely make a mental note of them (smaryate).
The sūtra explains, "ete smārte" (they are remembered). The Supreme Lord
explains in Bhagavad-gītā (8.27):
naite sṛtī pārtha jānan
yogī muhyate kaścana
"Although the devotees know these two paths, O Arjuna, they are never
bewildered."*
The conclusion is that a person situated in transcendental knowledge need not
be concerned about the specific time of his death. The mention of specific times is
not prominent in this passage from Bhagavad-gītā (8.23-26). The passage begins
with the mention of fire, which has nothing to do with time. In fact, the different
factors mentioned in this passage are all ātivāhika-devatās (demigods that carry the
soul from the body). The author of the sūtras will explain this in sūtra 4.3.2. It is
also said:
divā ca śukla-pakṣaś ca
uttarāyaṇam eva ca
mumūrṣatāṁ praśastāni
viparītaṁ tu garhitam
"The best times for they who are about to die are the daytime, the bright
fortnight, and the six months when the sun travels in the north. The other times
are not good."
This verse describes the condition of the souls not enlightened with
transcendental knowledge. They who are enlightened with transcendental
knowledge always attain Lord Hari. The time when they leave their material bodies
is not relevant.