But when he departs from this body, then he departs upwards by those very rays (towards the worlds which he has gained by merit, not by knowledge); or he goes out while meditating on Om (and thus securing an entrance into the Brahma- loka). And while his mind is failing, he is going to the sun. For the sun is the door of the world (of Brahman). Those who know, walk in; those who do not know, are shut out. There is this verse: 'There are a hundred and one arteries of the heart; one of them penetrates the crown of the head; moving upwards by it a man reaches the immortal; the others serve for departing in different directions, yea, in different directions.'
In plain words: When a person dies, he goes upward along the sun's rays, or leaves while meditating on Om and so reaches Brahman's world. The sun is the door to that world: those who know go in, and those who do not are shut out. A verse says one of the heart's 101 channels goes up to the top of the head, and leaving by it leads to immortality.