Madhvacarya's Commentary
The performance of beneficial activities at the time of death by those
whose state of equanimity has achieved mastery of the life force and are
able to direct it to the ajna cakra or the space between the eyebrows etc.
is spoken now by Lord Krishna. Yet even for those who are bereft of mastery
over the life force, true moksa or liberation from the cycle of birth and
death comes about only through buddhi or spiritual intelligence, bhakti or
loving devotion and vairagya or renunciation. So even in the absence of
complete mastery on the strength of possessing equanimity from possessing
buddhi, bhakti and vairagya liberation will be attained especially for the
adepts.
In the Bhagavat Purana it is stated: Relishing the nectarian lilas or
divine pastimes of the Supreme Lord, prompted by loving devotion to Him,
those who are pure in heart have gained the wisdom of spiritual
intelligence as a result of renunciation and also have attained the Supreme
Lord, Himself in Vaikuntha, the eternal spiritual worlds. While others have
through equanimity of mind succeeded with great effort in conquering the
powerful impulses of material nature; those endowed with spiritual
intelligence worship the Supreme Lord exclusively achieve dominance over
material nature without any effort. The Moksa Dharma states: Those exalted
beings who take exclusive shelter of the Supreme Lord, propitiating Him
exclusively with fixed single minded attention attain Him, which far
superior to any other endeavour. The Vyasa Yoga states: Through spiritual
intelligence, loving devotion and renunciation moksa or liberation from the
cycle of birth and death is assuredly available; but for those possessing
equanimity of mind, moksa is expeditiously so.