Bhagavad Gita Verse 26, Chapter 8

shuklakrishne gatee hyote jagataha shaashvate mate |
ekayaa yaatyanaavrittimanyayaavartate punaha || 26 ||
 
For, bright and dark, both these paths have been known since eternity. By one, the traveller does not have to return, by the other, he has to return again.
 
shuklakrishne : bright and dark
gatee : paths
hi : for
ete : both these
jagataha : worldly
shaashvate : eternal
mate : have been known
ekayaa : one of these
yaati : traveller
anaavrittim : does not have to return
anyayaa : the other
aavartate : has to return
punaha : again
 
Shri Krishna spoke about two paths that the jeeva takes after death: the “bright” path that goes to the abode of Lord Brahma, and the “dark” path that goes to the abode of the moon. He now reaffirms the difference between these two paths by saying that those who travel by the bright path are liberated, whereas those who take the dark path are born again after spending time in the abode of the moon. He also states that these paths have been established since time immemorial.
 
These two paths take care of two categories of people. One category is those who perform good actions as well as single pointed devotion - they attain the abode of Lord Brahma. The other is those who only perform good actions - they attain heaven. But absent from this list are those who perform negative actions that harm others and themselves. What happens to them?
 
Shri Krishna has omitted the path of such people, probably because he assumes that one who is interested in following the path of karma yoga is putting forth effort to eliminate negative and destructive actions from his life. More information on the path taken by such people is provided in the Srimad Bhagavatam.
 
So then, what is the significance of these two paths to us? This is taken up next.

Bhagavad Gita Verse 23, Chapter 8

yatra kaale tvanaavrittimaavrittim chaiva yoginaha |
prayaataa yaanti tam kaalam vakshyaami bharatarshabha || 23 ||
 
But, (there exists) the path of no return for a yogi who is leaving his body, and also the path of return, I shall speak about those, O scion of the Bharatas.
 
yatra : which
kaale : path
tu : but
anaavrittim : no return
aavrittim : return
cha : and
eva : also
yoginaha : a yogi
prayaataa : one who is leaving the body
yaanti : obtains
tam : that
kaalam : path
vakshyaami : I will speak
bharatarshabha : O scion of the Bharatas
 
With this shloka, Shri Krishna commences a new topic. He provides details around the journey of the jeeva after death.
 
As we have seen earlier, that journey differs from person to person. It is determined solely by two things : how we have acted and how we have thought. In other words, our actions and our thoughts in this life decide what happens in our next life. In this chapter, Shri Krishna has spoken about two kinds of people.
 
The first category of people are those who perform good actions in their lives. The second category of people are those who are solely devoted to Ishvara, in addition to performing good actions. This is Shri Krishna speaks about two paths in this shloka. Each category travels on a different path after death.
 
In the next two shlokas, each of these paths is explained in further detail. One path leads to liberation, which means that those who attain this path do not come back, they are not born again. The other path leads to rebirth or return.