In plain words
Now I shall tell you, best of Bharatas, the times of departure by which yogins go either to non-return or to return.
Word for word
In which time, departing, yogins go to non-return and also to return, that time I shall tell, O bull among the Bharatas.
The commentators
Bhagavadgītābhāṣyam
प्रकृतानां योगिनां प्रणवावेशितब्रह्मबुद्धीनां कालान्तरमुक्तिभाजां ब्रह्मप्रतिपत्तये उत्तरो मार्गो वक्तव्य इति ‘यत्र काले’ इत्यादि विवक्षितार्थसमर्पणार्थम् उच्यते, आवृत्तिमार्गोपन्यासः इतरमार्गस्तुत्यर्थः —
यत्र काले प्रयाताः इति व्यवहितेन सम्बन्धः । यत्र यस्मिन् काले तु अनावृत्तिम् अपुनर्जन्म आवृत्तिं तद्विपरीतां चैव । योगिनः इति योगिनः कर्मिणश्च उच्यन्ते, कर्मिणस्तु गुणतः — ‘कर्मयोगेन योगिनाम्’(भ. गी. ३ । ३) इति विशेषणात् — योगिनः । यत्र काले प्रयाताः मृताः योगिनः अनावृत्तिं यान्ति, यत्र काले च प्रयाताः आवृत्तिं यान्ति, तं कालं वक्ष्यामि भरतर्षभ ॥ २३ ॥
In plain words
The yogins we have been speaking of — the ones whose whole sense of Brahman has been poured into Om, who come to liberation only after an interval of time — still need the further path described, so that they may reach Brahman. So, to hand over exactly what is meant, the verse beginning "at what time" is spoken. And the path of return is brought up only in order to praise the other path.
'At what time' connects, though a few words come between them, with 'having departed.' 'At what time' simply means 'at which time'; 'non-return' means no more rebirth, and 'return' means exactly the opposite. 'Yogins' here covers both actual yogins and those devoted to ritual action — karmins are included only loosely, on the strength of the phrase 'of yogins through the yoga of action' (Bhagavad Gītā 3.3). Whatever time it is that yogins, dying, having departed, go to no return — and whatever time it is that others, departing, go to a return — that time I will now tell you, bull among the Bharatas.
Close to the Sanskrit
For the yogins under discussion, whose Brahman-cognition has been made to enter into the praṇava, who partake of liberation after an interval of time — for the attainment of Brahman the further path must be stated: thus, for the purpose of delivering the intended meaning, the passage beginning 'yatra kāle' is spoken; the mention of the path of return has the praise of the other path as its aim.
'Yatra kāle' connects with 'prayātāḥ,' though separated by intervening words. 'Yatra' means 'yasmin kāle,' 'but'; 'non-return,' that is, no rebirth, and 'return,' the opposite of that, likewise. 'Yoginaḥ': both yogins and karmins are called by this word; karmins, however, in a secondary sense — on the basis of the qualifying phrase 'of yogins by the yoga of action' (Bhagavad Gītā 3.3) — are also called yogins. At whatever time yogins, having departed, that is, having died, go to non-return, and at whatever time, having departed, they go to return — that time I shall declare, O bull among the Bharatas.
Gītā Vāhini
“కృష్ణా! ఏ కాలమున దేహమును వీడిన పునర్జన్మము ఉండదో, ఏ కాలమున ప్రాణము విడిచిన పునర్జన్మము కలుగునో దానిని నాకు తెలుపుము.” “పార్థా! నీవు అడిగిన ప్రశ్న, ఈ సమయమున చాలా అవసరమైనది. ఒకొక్క సమయమున నీ తెలివి తేటలు నాకే ఆశ్చర్యమును, ఆనందమును కలిగించును. మరొక సమయమున అసహ్యమనిపించును! అజ్ఞానమని తలంతును! దీనికి కారణము, నీ అభిమాన మమకారములే. అవే అజ్ఞాన గుర్తులు. పోనీ! తిరిగి ఆ విషయము చూచుకొందము.”
In plain words
“Kṛṣṇa! Tell me: leaving the body at what time is there no rebirth, and giving up the prāṇa at what time does rebirth come about?” “Pārtha! The question you have asked is very necessary at this moment. At times your intelligence fills even Me with wonder and joy. At other times it seems repugnant! I take it for Ajñāna! The cause of this is none other than your abhimāna and mamakāra. They are the marks of Ajñāna. Let it be! Let us turn back to that matter.”