Chapter Eight

In chapter eight Krishna emphasized the science of yoga. Revealing that one attains whatever one remembers at the end of one's life, He stressed the importance of the very last thought at the moment of death. This Chapter also hints on the creation of the material and the distinctly different spiritual world.
Verse 8.1 – 8.28.
The indestructible, transcendental living entity is called Brahman, and its eternal nature is called the Self. Action relating to the development of the material bodies is called karma, or result-yielding activities. Physical nature is endlessly mutable. The universe is the cosmic form of God who is present as the Super soul in the heart of every embodied being.
An individual soul is an integral part of the Supersoul but gets merged in the Supersoul if at the time of quitting the body at death, the Soul remembers the Supersoul alone. Whatever state of being an individual self remembers when quitting the body it remains in that state. He, who meditates on the SupremeSoul with mind constantly engaged in remembering God, therefore merges with the Supersoul. The ideal is to meditate upon the Supreme Person as the one who knows everything, as the oldest, as the controller, as smaller than the smallest, as the maintainer of everything, as the luminous like the sun, as transcendental beyond all material conception, is inconceivable, and who is always a person. He is luminous like the sun and, being transcendental, is beyond this material nature. If, at the time of death, one fixes his life breath between the eyebrows and in full devotion engages in remembering God, one attains the Personality of God. Persons learned in the Vedas, those uttering Om and great sages in the renounced order enter into Brahman. Desiring such perfection, one practices celibacy.
Closing all the doors of the senses and fixing the mind on the heart and the life air at the top of the head, one establishes oneself in yoga. After being situated in this yoga practice and vibrating the sacred syllable Om, if one thinks of the Supreme Personality of God and quits his body, one will certainly reach the spiritual heights. A person remembering God without deviation obtains God easily. After attaining, the great yogis in devotion never return to this temporary world full of miseries. Wherever does one exist, one has to face misery of worldly life, except when one attains the salvation of merging with God.
For a period of thousand ages a host of living entities comes into existence and all these entities get eliminated during the subsequent period of thousand ages. These periods alternate endlessly. But all throughout something eternal and transcendental remain without change, non-manifest and infallible part of God. Depending on at what time one passes away from the World one is destined to merged with this non-manifest part of God. The self of dwelling in the body of the yogi who attains the Supreme Brahman pass away from the world during the fortnights of the moon as the sun moves in the northern direction. The self embodied in the astang yogi who passes away from this world during the smoke, the night, the moonless fortnight as the Sun moves in the southern direction change abode into anew body again. A person who accepts the path of devotional service is not bereft of the results derived from studying the Vedas, performing austere sacrifices, giving charity or pursuing analytical, philosophical pursuit of the Ultimate Truth and engaged in result yielding scripture directed activities. At the end, the embodied soul merges in the God.