yatra kāle tv anāvṛttim
āvṛttiḿ caiva yoginaḥ
prayātā yānti taḿ kālaḿ
vakṣyāmi bharatarṣabha
yatra — at which; kāle — time; tu — and; anāvṛttim — no return; āvṛttim — return; ca — also; eva — certainly; yoginaḥ — different kinds of mystics; prayātāḥ — having departed; yānti — attain; tam — that; kālam — time; vakṣyāmi — I shall describe; bharata- ṛṣabha — O best of the Bhāratas.
The unalloyed devotees of the Supreme Lord, who are totally surrendered souls, do not care when they leave their bodies or by what method. They leave everything in Krishna's hands and so easily and happily return to Godhead. But those who are not unalloyed devotees and who depend instead on such methods of spiritual realization as karma-yoga, jnana-yoga and hatha-yoga must leave the body at a suitable time and thereby be assured whether or not they will return to the world of birth and death.
If the yogi is perfect he can select the time and situation for leaving this material world. But if he is not so expert his success depends on his accidentally passing away at a certain suitable time. The suitable times at which one passes away and does not come back are explained by the Lord in the next verse. According to Acarya Baladeva Vidyabhushana, the Sanskrit word kala used herein refers to the presiding deity of time.