योगिनः प्रति च स्मर्येते, स्मार्ते चैते ॥ २१ ॥
yoginaḥ prati ca smaryete, smārte caite || 21 ||
yoginaḥ prati—With respect to the Yogis; ca—and; smaryete—the Smriti declares; smārte—belonging to the class of Smritis; ca—and; ete—these two.
21. And (these times) the Smriti declares with respect to the Yogis; and these two (Yoga and Sankhya according to which they practise Sadhana) are classed as Smritis (and not Srutis).
In the Gita, we have passages which declare that persons who die during the day etc. do not return any more to this mortal world. Vide Gita 8. 23, 24. On the strength of these texts, the opponent says that the decision of the previous Sutra cannot be correct. This Sutra refutes that objection saying that these details as to time mentioned in the Gita apply only to Yogis who practise Sadhana according to Yoga and Sankhya systems; and these two are Smritis, not Srutis. Hence the limitations as to time mentioned in them do not apply to those who meditate on the Saguna Brahman according to the Sruti texts.