In verse twenty-four of this chapter Lord Krishna stated that a yogi attains the Brahman or spiritual substratum pervading all existence. Now the method of that yoga or science of the individual consciousness attaining communion with the ultimate consciousness is now described in brief. External sense objects enter the mind when one thinks about them, so one must not think about them. Fixing the gaze up between the eyebrows is done to focus them because if the eyes are fully closed then the mind may fall asleep and if the eyes are wide open they may look here and there at objects, so in order to avoid both these defects one focuses the gaze with eyes half closed between the eyebrows or the tip of the nose. Suspending the breath means to harmonise the prana outgoing breath with the apana or incoming breath until they both become suspended and by the control of breath the mind and senses become controlled. Such a person who has moksa or liberation as their only aim are indeed always free from the material existence even while living in the material world.

In these two verses Lord Krishna describes the perfected method of meditaion for achieving atma tattva or realisation of the soul and moksa or liberation from material existence. The method commences by turning inward with the mind away from all external sense objects associated with sight, sound, taste, smell and touch. Then one fixes the vision internally between the eyebrows while simultaneously slowly restraining the inward and outward breaths until they merge into one and pause themselves of their own accord in the state know as kumbhaka.

Now begins the summation.

The one who has not received moksa or liberation while aspiring for moksa nevertheless has acquired qualities aspiring for moksa. Thus human beings acquiring the qualities of moksa acquire spiritual knowledge and eventually achieve moksa by this spiritual knowledge.

Stopping all activities of the external senses prepares one to qualify for practising meditation. Sitting in an erect posture, focusing the eyes half closed between the eyebrows or the tip of the nose, equalising the breath until suspended rendering the mind and sense incapable of moving to any other location except to the atma or soul. Due to fulfilling the above meditation one is automatically freed from desire, fear and doubts. Whose sole goal and aim is moksa or liberation. Determinedly intent on achieving atma tattva or soul realisation such a person is considered to be liberated even before fully accomplishing the goal as it is a certainty it will be achieved. The ease which this karma yoga or selfless performance of prescribed Vedic activities with its nitya or daily duties and its naimitika or occasional duities having yoga or the science of the individual consciousness attaining communion with the ultimate consciousness will next be revealed.

In preceding verses Lord Krishna has indicated that a yogi can attain the Brahman or spiritual substratum pervading all existence and moksa or liberation as well Now He presents in brief the method of meditation to achieve this. The five sense objects sight, sound, taste, touch and smell enter the mind through the five gates of the physical body being the eyes, ears, tongue, hands and nose. All of them must be dextrously avoided so they exert no influence. The eyes must be half closed focused within on the point between the eyebrows. If they are wide open they may be distracted by external objects and if they are fully closed one may fall asleep. The breath must be regulated and controlled until gently and effortlessly with constant practice the breath becomes suspended automatically controlling the mind and senses. Such a reflective and determined person intent on attaining moksa even while steadfastly practising such austerities is liberated in that very life.