Tatparya Nirnaya :- The deities presiding over Time are those through whose assistance one departs after death. Even Agni, splendour, smoke etc. even though not the presiding deities over Time, are spoken as time in general usage. “As Agni and splendour in such dual form, the son of Primal Agni is established. The one who abides in Brahman, attaining these two finally reaches the Presiding Deity” thus in Sat-Tatva text.
There, the Time is not the presiding deity but Agni, splendour or the smoke etc. “Now those who die during Dakshinaayana, the period of southern part of the sun, they receive respects due to those ancient fathers, and acquiring likeness of the Moon, attain the corresponding world. But those who are qualified to receive Wisdom of Brahman, they having received the appropriate respect in the world of Sun and the Moon, attain finally the world of Brahman. Thus for one who is Wise in Wisdom of Brahman. There is no return even if death comes in Uttaraayan or Dakshinayan”. Thus the wise ones have expressed their view that the knower of the Brahman will not return even if he dies in Dakshinaayan. “The Knower of the Brahman attains the Supreme whenever he may have died”, thus in Padma Puraana.