“Those who remember Baba wholeheartedly, or repeat his name while breathing their last, come to Baba when they drop their body. They are Liberated from the rounds of births and deaths, and experience eternal bliss. Only Baba’s grace makes it possible.
“Those who are close to Baba in their love for him, but drop their body without their last thought being of Baba, or without his name on their lips, also come to Baba. When they reincarnate, they are born in a very intimate Baba family. Such souls come to Baba in human form, when Baba says of them they have ‘come to me.’
“Those who know of Baba, and die without their last thought being of Baba, and without his name on their lips, but die with thoughts of God or of the spiritual path, also come to Baba, when Baba specifically remarks they have ‘come to me’. Such souls reincarnate with intense desire to lead a spiritual life, and through their search for God, they eventually come to Baba by contacting him in his physical body.
“Thus, when Baba says so and so has ‘come to me’, it has different meanings for different ones.
-Mani Irani, in a letter to Kitty Davy, September 2, 1966 (http://www.meherbabadnyana.net/life_eternal/Book_Two/2_Liberation.htm)