That one (ie., the vital force) is (known to be) withdrawn into the ruler (ie., the individual Self) from such facts as approaching that (Self at the time of death).
ॐ samana casrtyupakramadamrtatvam canuposya ॐ || 4.2.7||
And the mode of departure (at the time of death) is the same (for the knower of the qualified Brahman and the ignorant man) up to the beginning of the path (of the gods); and the immortality (that is spoken of) is the one that is attained without burning ignorance.
That group of elements (counting from fire) continues till complete liberation; for there is a declaration of the continuance of the transmigratory state till then
If it be contended that the organs of the man of knowledge do not depart from the body because of the denial in the scripture, then (according to the opponent) it is not so, for the denial is about the departure from the individual soul.
(When the soul of the man who has realized the qualified Brahman is about to depart), there occurs an illumination of the top of the heart. Having that door illumined by that light, the soul, under the favour of Him who resides in the heart, departs through the hundred and first nerve, owing to the efficacy of the knowledge and the appropriateness of the constant thought about the course which is a part of that knowledge.
If it be argued that the soul departing at night can have no progress along the rays, then it is not so, since the connection between the nerve and the rays continues as long as the body lasts; and this is revealed in the Upanishad.
ॐ yoginah prati smaryate smarte caite ॐ || 4.2.22||
And these times etc., are mentioned in the Smriti for the Yogins; and these (paths of) Samkhya and Yoga are mentioned in the Smritis and not the Vedas.