Kesava Kasmiri's Commentary
It is seen that in sickness even the ignorant who are not developed are able to control their senses from sensual objects. So how can not impelling the senses towards sense objects be considered to be indicative to one situated in transcendent meditation. Lord Krishna replies with the word visayah objects of the senses. The enjoyments of sound, sight, touch, etc. cease completely for the one who is ill having no desire to enjoy with the senses anything due to weakness in the overall power of the sense organs. Although this is true the taste for these sensual objects persists remaining dormant within the mind. The lust for these things does not vanishe from the mind to the contray while recovering from illness one in anticipation is thinking of all the pleasures to be enjoyed again once the sickness is finished. But all this is terminated and disappears for one who is sthita-prajna situated in transcendent meditation when such a one realises the unprecedented bliss of supreme soul within. One who realises the supreme soul within is no longer attracted to the trivial, mundane objects of the material world no matter how fantastic it may appear. Worldly pleasures is no longer appealing. The word param in this verse denotes Paramatma the supreme soul in every living entity, the source of eternal bliss, devoid of all material attributes and thus is the exclusive goal of everyones meditation. This is confirmed in the Vedic scriptures with the passage: All beings exist by but an infintisemal portion of His bliss. All beings manifestations depend completely upon the grace of the Supreme Lord. The nature of the Supreme Lord is complete knowledge and complete supremacy.