Bhisma had attained his cherished form of Krsna as the charioteer, but the common people, not knowing this though that he had entered into brahman. That is expressed in this verse. An example of ignorance is given. Birds, thinking that the day has been destroyed at the end of day because they cannot see it, become silent. The day has not actually be destroyed, because one understands that after some time, that day still exists, since after twelve hours daylight appears again. The ignorant think that when Bhisma passed away he attained liberation. The intelligent understand that at that very moment in an invisible form Bhisma fights on the ground with Krsna holding the chariot wheel in his hand, and that in a future appearance of Krsna, Bhisma will also appear with him. Or brahmani niskali can mean “into the brahman Krsna, who wears a gold ornament.” One should not explain that Bhisma merged into the brahman, since by giving him something devoid of his goal, this would be cheating his eternal associate Bhisma of prema, since Bhisma did not desire liberation, and since it would be improper for the Lord to give undesired results forcibly.