Srimad BhagavadGita

When there is such a reciprocal dependency between controlling the senses and soul realisation (i.e senses cannot be completely controlled until soul is realised and soul realisation cannot happen until the senses are in control) Then how can the earlier instruction, 'When victory over the senses is achieved, the soul can be realised' be justified? This śloka answers the question by giving a way out for achieving victory over the senses.

Kṛṣṇa says, "One who pulls back all his senses from the sense objects, engages in meditation on ME, has a calm mind which is cleared of all doubts. Such a person's mind and other senses are in control with MY blessings. He is said to be a sthitaprajñā (one established firmly in knowledge)."

tāni sarvāṇi saṃyamya By pulling away all the senses (which are extremely difficult to control) from their objects like sounds, forms, etc.

matparaḥ āsīta (He must meditate on ME who is the best refuge with a divine auspicious form) The divine inherent nature of the soul is difficult to meditate upon. Alternatively it is very easy to meditate on a divine beautiful form. This quality of being easy to meditate upon is called 'auspicious refuge'. Paramapuruṣa provides this refuge. This refuge is not provided in Paramapuruṣa's divine inherent nature made up of satyam (truth), ananda (bliss), etc. It is provided in HIS divine auspicious form alone. Though the forms of Caturmukha Brahma and other jīvas can provide refuge, due to the rajas (passion) and tamas (ignorance) present in their bodies, this refuge does not have the auspiciousness of being able to remove the faults of those who seek refuge in them. Hence these are not worth meditating upon. Bhagawān's divine auspicious form however is free from rajas and tamas and full of suddha sattva (pure goodness). It can purify the one who takes refuge in it by removing his faults. Hence it is called the auspicious refuge. Kṛṣṇa Paramātmā is asking Arjuna to meditate on this divine auspicious form of HIS which is the most auspicious refuge.

matparaḥ (One who engages in meditation on ME) Kṛṣṇa says this by pointing towards HIMSELF.

yuktaḥ āsīta (is in harmony with his mind which is free from all doubt) The mind which has taken

refuge in the divine auspicious form of Bhagawān which is the most auspicious refuge is in union with the

soul and thus inclined towards it. 

Q: How is this śloka giving the solution for the anyonyāśraya doṣa (reciprocal interdependence between

controlling the senses and soul realisation)

A: yathāgniruddhataśikhaḥ kakṣaṃ dahatisānilaḥ | tathā cittasthito vighṇaḥ yogināṃ sarvakilbiṣam || Viṣṇu Purāṇa 6.7.74, Gārudaṃ pūrva 222.16 (As a burning fire accompanied by wind burns the entire thatched porch, Bhagawān Viṣṇu residing in the mind of the yogi burns down all his sins) As mentioned above, when he meditates on the most auspicious refuge, the qualities of rajas and tamas accumulated in his mind in great measures get cleared due to the greatness of the auspicious divine form of Bhagawān. Such a mind cleared off all the dirt of rajas and tamas gets filled with sattva due to which the taste for sense objects also leaves it. Soon after this, the mind gets the other senses too under its control.  

vaśe hi yasyendriyāṇi tasya prajñā pratiṣṭhitā (In this way when victory over the senses is achieved by the greatness of the divine body of Bhagawān, soul realisation happens by itself though there is no expectation for it) The word prajña here refers to both- the perfection in knowledge (jñāna niṣṭha) as well as its result which is soul realisation. Hence, we see that anyonyāśrayadoṣaṃ can be removed in this way and as claimed earlier, victory over senses will lead to soul realisation.

​