Question: At the time of death, if we think only of Lord Krsna or His incarnation, then we will either be liberated or get a human birth again, but as a rich or brahmana family where we can execute Krsna consciousness better. What if one thinks of his or her spiritual master only at the time of death?

Jayapataka Swami:  If you think of Krsna at the time of death, He describes that one remembering Him at the time of death, will go back to Him. Narayana anta smriti. Since the spiritual master is always thinking of Krsna, and is always trying to serve Krsna, so thinking of spiritual master is like thinking of Lord Krsna, because he is a dedicated servitor to the Lord.
01-NOVEMBER-2019 SRI MAYAPUR DHAM, INDIA