Krishna describes a specific technique. At the moment of death, with a completely steady mind, filled with devotion and fortified by yogic discipline, one directs the life-breath to the point between the eyebrows. That person attains the divine supreme being.
The space between the eyebrows — known in the yoga tradition as the ajna chakra — is considered a focal point of concentration. When you close your eyes and try to focus inward, attention naturally gathers at this very spot.
But technique alone is not enough. Krishna includes the words "bhaktya yuktah" — filled with devotion. Love and surrender must accompany the practice. Without the heart's participation, no method bears fruit.