In the Sri Isopanisad, 17, Purport, Srila Prabhupada writes,
“Unlike the simple animals, who have no developed mind, the dying human being can remember the activities of his life like dreams at night; therefore his mind remains surcharged with material desires, and consequently he cannot enter into the spiritual kingdom with a spiritual body. The devotees, however, develop a sense of love for Godhead by practicing devotional service to the Lord. Even if at the time of death a devotee does not remember his service to the Lord, the Lord does not forget him. This prayer is given to remind the Lord of the devotee’s sacrifices, but even if there is no such reminder, the Lord does not forget the service rendered by His pure devotee.
“The Lord clearly describes His intimate relationship with His devotees in the Bhagavad-gītā 9.30-34: “Even if one commits the most abominable action, if he is engaged in devotional service he is to be considered saintly because he is properly situated in his determination. He quickly becomes righteous and attains lasting peace. O son of Kuntī, declare it boldly that My devotee never perishes.”