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Whosoever at the end leaves the body, thinking of any being, to that being only does he go, O son of Kunti (Arjuna), because of his constant thought of that being.

Whatever state of being a person remembers when at the end he leaves the body, to that very state he goes, son of Kunti, having always been shaped by it.

Krishna states a general principle. Whatever state of being a person remembers when leaving the body at the end, that is the state they attain, because they have always been absorbed in it. The phrase sadā tad-bhāva-bhāvitaḥ, always shaped by that state, is the key. The last thought is not a sudden choice but the fruit of habitual attention. A life spent dwelling on certain things naturally ends with those things in mind. The verse explains why daily orientation matters so much.