Since it has been prescribed to be in control of the senses, one who is self-controlled should sit in a yoga position and meditate on the Supreme Lord. If it were to be asked how does one sit? The right answer is that with the senses under control the mind should be free from any mental activity.

In the previous verses Lord Krishna has stated that the senses are too powerful to subdue by our own efforts. Yet effort should be made repeatedly regardless. Now here he suggests that we subdue our senses by devotion to Him. The word yuktah denotes devotion to Lord Krishna, one whose mind is attuned to Him. Otherwise it is not possible to overcome the senses in any way and maintain it. Mat-parah means one devoted to Lord Krishna. The benefits of one surrendered, attuned and devoted to the Supreme Lord Krishna will be well documented later.

Whosoever would wish to succeed in overcoming the dichotomous difficulty by the mutual inter-relating dependence of sense control and soul cognition as delineated previously, must certainly master the senses. Which due to their constant craving for pleasure are extremely troublesome to govern. Lord Krishna as the Supreme Lord is instructing to make Him the sole object of ones meditation and thus become established in undisturbed serenity in the ultimate reality. When our minds have been evolved to realising Lord Krishna as the supreme absolute reality all impurities are eradicated and the mind is purified and clear, free from all desires. Now at this stage for the first time the mind is free from all desires. The mind along with the senses completely under control is then capable of achieving cognition of the eternal soul. In the Vishnu Purana XI.VII.LXXIV beginning yatha adniruddhata-sikhah it is written that as a blazing fire fanned by blowing wind burns up dry wood; in the same way Lord Krishna enthroned in the heart burns up all sins of those who link their individual consciousness with the ultimate consciousness in soul cognition. Spiritual intelligence is confirmed in those whose senses are under control. But it must be noted that unless devotion has developed for the Supreme Lord Krishna, whosoever attempts to master the senses by their own might and self effort are all destined to failure.

Because the uncontrolled senses are the cause of all disturbance, one with spiritual intelligence seeking transcendence should make their first priority to control ones senses. Then having duly controlled the senses which are troublesome one should be seated or situated in the meditation of maintaining this control. Here the word asita or seated does not refer to literally being seated but rather to being established or situated. This verse concludes on how such a one is seated. If one were to question how is it possible to control the restless senses which are turbulent by nature. Lord Krishna reveals that by devotion of mind and heart unto the Supreme Lord one will surely be able to control the senses. Lord Krishna is present within the heart of all living entities. As Hrisikesa the lord of the senses he is the ultimate object of all meditation. Without meditating on Lord Krishna it is not possible to master the senses. This is absolutely sure and thus the aspirant who follows these instructions has success and none other. So in conclusion one cannot be in transcendent meditation without controlling the senses. And that controlling the senses is not possible without devotion to Lord Krishna. Thus devotion to Lord Krishna can be seen as the essential ingredient assuring all success.