Bhagavad Gita Verse 24, Chapter 8

agnijyotiraha shuklaha shanmaasaa uttaraayanam |
tatra prayaataa gachhanti brahma brahma vido janaahaa || 24 ||
 
Fire, light, day, the bright (fortnight of the month), the northern movement comprising six months; those people who have departed through that path, knowers of brahman attain brahman.
 
agnihi : fire
jyotihi : light
ahaha : day
shuklaha : bright
shanmaasaa : comprising six months
uttaraayanam : northern movement
tatra : through that path
prayaataa : one who has departed the body
gachhanti : attain
brahma : brahman
brahmavidaha : knowers of brahman
janaahaa : people
 
Shri Krishna describes the journey that the individual soul or jeeva takes after death in this and the next shloka. Each jeeva is allocated one of two paths based on its actions while on this earth. Here, he speaks about the path taken by those who have practiced single-pointed devotion to Ishvara, indicated by the phrase “knowers of brahman”.
 
It is said that Ishvara has appointed special deities to guide the jeeva to the abode of Lord Brahma after its body has ceased to function. Agni, jyoti, shukla and uttaraayan are symbols that indicate the deities who preside over fire, light, the lunar fortnight and the six month period between winter and summer. The jeeva resides in Lord Brahma’s abode until dissolution, after which it is liberated. In other words, it “attains brahman”.
 
In India, Uttaraayana is considered highly auspicious. Its beginning is celebrated with the Makar Sankraanti festival. The lunar fortnight of each month is also the time in which most Indian festivals are celebrated including Navaratri and Guru Purnima.
 
Next, Shri Krishna described the second path that jeevas take after death.

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.