pārṣṇyāpīḍya gudaḿ prāṇaḿ
hṛd-uraḥ-kaṇṭha-mūrdhasu
āropya brahma-randhreṇa
brahma nītvotsṛjet tanum
parshnya -- with the heel of the foot; apidya -- blocking; gudam -- the anus; pranam -- the vital air carrying the living entity; hrit -- from the heart; urah -- to the chest; kantha -- to the neck; murdhasu -- and to the head; aropya -- placing; brahma-randhrena -- by the spiritual seat at the top of the head; brahma -- to the spiritual world or impersonal Brahman (or any other destination one has selected); nitva -- leading (the soul); utsrijet -- one should give up; tanum -- the material body.
This mystic opulence of svacchandu-mrityu, or dying at will, was wonderfully exhibited by Bhishmadeva at the end of the Battle of Kurukshetra. According to Srila Sridhara Svami, the term brahma, as used in this verse, is an example of upalakshana, or the use of a general term to indicate various concepts. Brahma here indicates the particular destination selected by the yogi, namely the spiritual sky, the impersonal brahmajyoti or any other destination that has attracted the yogi's mind.