स्पर्शान्कृत्वा बहिर्बाह्यांश्चक्षुश्चैवान्तरे भ्रुवोः।
प्राणापानौ समौ कृत्वा नासाभ्यन्तरचारिणौ।।5.27।।
।।5.27।। बाह्य विषयों को बाहर ही रखकर नेत्रों की दृष्टि को भृकुटि के बीच में स्थित करके तथा नासिका में विचरने वाले प्राण और अपानवायु को सम करके।।
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.