Purport

In above two Shlokas, Bhagvan Shri Krishna describes the two paths. In the first Shloka, the paths mentioned are those going through which human does not return back to this mortal Loka.
Second Shloka describes those paths departing through, human return back to this Loka

Shri Madhavacharya has explained the above verses as follows:
Sri Krishna speaks about the presiding deities through whose help, if one departs, one reaches the state of freedom or the state of being in bondage, yatra kale is only a qualifying statement Since „through Agni, the splendor‟ etc. are also the avenues, he also speaks about them.

jyaaoit is represented by the deity known as Aica-, it is so dec1ared, “They attain Aica-”. Similarly, in Narada Purana - “After attaining Agni and then Aica-: and thereafter attaining the worlds of Ah, etc". For Agni and the rest are the presiding deities or else it would not be in accordance with scripture to say, “During the day time he attains the bright portion of the month”. Since there is, in essence, nothing but the day, how can the equanimous be said to have attained Brahman in days of the Shukla portion of the month? Thus, in Brahma Purana.


The presiding deities of the month and of the portion of the months would be proper interpretation. “The knowers of wisdom worshipping the presiding deities of the months as well by those of the fortnights…”, this in Garuda Purana. Along with the presiding deities, Ah, Sau@la`M and AyanaM and other related presiding deities like ivaYau also should be worshipped. “Honouring the presiding deities of the day as well those of the night as well the presiding deities of the bright Moon as well as those of the dark Moon, by the presiding deities of the northern as well the southern course and ivaYau one who has realized Brahman attains Keshava”, thus in Brahma Vaivarta Purana. 

The deities presiding over Time are those through whose assistance one departs after death. Even Agni, splendor, smoke, etc. even though not the presiding deities over Time, are 140

spoken as time in general usage. “As Agni and splendor in such dual form, the son of Primal Agni is established. The one who abides in Brahman, attaining these two finally reaches the Presiding Deity” thus in Sat-Tatva text. (24)

There, the Time is not the presiding deity but Agni, splendor or the smoke, etc. “Now those who die during Dakshinaayana, the period of the southern part of the sun, they receive respects due to those ancient fathers and acquiring likeness of the Moon, attain the corresponding world. But those who are qualified to receive Wisdom of Brahman, have received the appropriate respect in the world of Sun and the Moon, attain finally the world of Brahman. Thus for one who is Wise in Wisdom of Brahman. There is no return even if death comes in Uttaraayan or Dakshinayan”. Thus the wise ones have expressed their view that the knower of the Brahman will not return even if he dies in Dakshinaayan. (25)