yatra kaale tvanaavrittimaavrittim chaiva yoginaha |
prayaataa yaanti tam kaalam vakshyaami bharatarshabha || 23 ||

But, (there exists) the path of no return for a yogi who is leaving his body, and also the path of return, I shall speak about those, O scion of the Bharatas.
yatra : which
kaale : path
tu : but
anaavrittim : no return
aavrittim : return
cha : and
eva : also
yoginaha : a yogi
prayaataa : one who is leaving the body
yaanti : obtains
tam : that
kaalam : path
vakshyaami : I will speak
bharatarshabha : O scion of the Bharatas
With this shloka, Shri Krishna commences a new topic. He provides details around the journey of the jeeva after death.
As we have seen earlier, that journey differs from person to person. It is determined solely by two things : how we have acted and how we have thought. In other words, our actions and our thoughts in this life decide what happens in our next life. In this chapter, Shri Krishna has spoken about two kinds of people.
The first category of people are those who perform good actions in their lives. The second category of people are those who are solely devoted to Ishvara, in addition to performing good actions. This is Shri Krishna speaks about two paths in this shloka. Each category travels on a different path after death.
In the next two shlokas, each of these paths is explained in further detail. One path leads to liberation, which means that those who attain this path do not come back, they are not born again. The other path leads to rebirth or return.