Krishna transitions to a new topic. He says: I will now tell you about the times at which departing yogis either attain liberation — never to return — or come back to the cycle of rebirth.
Until now, Krishna explained what to remember (8.5-8.14) and where to go (8.15-8.22). Now He addresses the question of when — the timing of departure also plays a role in determining whether a soul achieves moksha or returns.
The next two shlokas (8.24-8.25) describe two paths: the shukla gati (path of light, no return) and the krishna gati (path of darkness, return).