So one important thing, that “The statement in the Bhagavad-gita that the mental situation at the time of death is the basis of the next birth is also corroborated in this verse.” Yam yam vapi smaran bhavam tyajaty ante kalevaram [Bg. 8.6]. Generally, with our these material eyes, material senses, gross vision, we do not see how a person dying and he is being transformed to another body. The gross material scientists, scholars, because they cannot see with the eyes, they do not believe in, that there is soul and soul transmigrates from one body to another. Big, big scientists, big, big scholars, they do not believe. They think that life is nothing but a mixture of these material elements and at a time the vitality is finished; therefore everything is finished. But that is not the fact. The fact is the gross body is finished, but the subtle body—mind, intelligence, and ego—that remains with the soul.

Na hanyate hanyamane sarire [Bg. 2.20]. The… Just like in dream we do not work with this gross body, but we work in dream with mind, intelligence and ego. We create another atmosphere, and in dream we see or we place ourself in a different atmosphere, although the gross body is resting on the bed. So this we experience every night, that because the gross body stops working, it does not mean the soul stops working. The soul works with his mind, intelligence and ego. So when this body becomes incapable of working further, then the mind, intelligence and ego carries me to another body, means another process of formation of the body into the womb of the mother, and when the body is formed and in working capacity, even as a child or baby, then the body comes out and the living entity’s another chapter of life begins. This is the process of transmigration of the soul.

So mind is the basic principle of another form of body. Therefore our Krsna consciousness movement is training the mind how to remain Krsna conscious at the time of death, because Krsna says in the Bhagavad-gita, yam yam vapi smaran bhavam [Bg. 8.6]. Therefore in Bengali poetry there is a saying, bhajan kara sadhan kara mate janle haya, means “You are doing everything in spiritual life, but everything will be examined at the time of death. How you have practiced your bhajana, sadhana, this will be examined at the time of death.” If at the time of death you remember Krsna, that will be the examination. We are chanting Hare Krsna, Hare Krsna, Krsna Krsna, Hare Hare/ Hare Rama, Hare Rama, Rama Rama, Hare Hare, training the mind. So at the time of death, if you think of Krsna, then your examination is passed. Yam yam vapi smaran bhavam [Bg. 8.6]. That krsna-bhava immediately will carry you to the Krsnaloka.

Srimad-Bhagavatam 3.26.34
by His Divine Grace A. C. Bhaktivedanta Swami Prabhupada
Bombay, January 11, 1975