Bhagavad-gītā 8.24

When fire, light, day and moon are mentioned, it is to be understood that over all of them there are various presiding deities who make arrangements for the passage of the soul. At the time of death, the jīva sets forth on the path to a new life. If one leaves the body at the time designated above, either accidently or by arrangement, it is possible for him to attain the impersonal brahmajyoti. Mystics who are advanced in yoga practice can arrange the time and place to leave the body. Others have no control—if by accident they leave at an auspicious moment, then they will not return to the cycle of birth and death, but if not, then there is every possibility that they will have to return. However, for the pure devotee in Kṛṣṇa consciousness, there is no fear of returning, whether he leaves the body at an auspicious or inauspicious moment, by accident or arrangement.