Sridhara Swami's Commentary
Lord Krishna is explaining here that some offer the prana or outgoing breath as a yagna or offering of worship to the apana or incoming breath and the apana as a yagna to the prana continuous practice of this leads to both the prana and apana become an offering to kumbhaka which is the complete cessation of both breaths. When the breath is suspended all the vital forces merge into one and are controlled and the yagna is the merging of the senses into one. Others practice decreasing their food intake until it becomes minimal using it to offer as a yagna the senses which become greatly weakened due to lack of food. They follow the Vedic injunctions that the stomach should be half filled with food, a quarter filled with water and a quarter filled with air. Others meditate on the mystic sound of Hamsah meaning that I am and I am that in reference to the Supreme, for every breath inhaled meditating on ham as that I am and as every breathe exhaled meditating on sah as I am that. It is a known fact that to the extent that the mind becomes steady through continuous practice to that extent so does the breath, speech, body and the gaze become steady.