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. O son of Pṛthā, those who take shelter in Me, though they be of lower birth-women, vaiśyas [merchants] as well as śūdras [workers]—can attain the supreme destination. How much more this is so of the righteous brāhmaṇas, the devotees and the saintly kings. Therefore, having come to this temporary, miserable world, engage in loving service unto Me. Engage your mind always in thinking of Me, become My devotee, offer obeisances to Me and worship Me. Being completely absorbed in Me, surely you will come to Me."
Śrīla Bhaktivinoda Ṭhākura explains these verses in this way: "One should regard a devotee of Kṛṣṇa to be on the right path of the saints, even though such a devotee may seem to be su-durācāra, 'a person of loose character.' One should try to understand the real purport of the word su-durācāra. A conditioned soul has to act for double functions-namely for the maintenance of the body and again for self-realization. Social status, mental development, cleanliness, austerity, nourishment and the struggle for existence are all for the maintenance of the body. The self-realization part of one's activities is executed in one's occupation as a devotee of the Lord, and one performs actions in that connection also. One must perform these two different functions along parallel lines, because a conditioned soul cannot give up the maintenance of his body. The proportion of activities for maintenance of the body decreases, however, in proportion to the increase in devotional service. As long as the proportion of devotional service does not come to the right point, there is a chance for an occasional exhibition of worldliness. But it should be noted that such worldliness cannot continue for long because, by the grace of the Lord, such imperfections will come to an end very shortly. Therefore the path of devotional service is the only right path. If one is on the right path, even an occasional occurrence of worldliness does not hamper one in the advancement of self-realization."