B.G 2.61
तानि सर्वाणि संयम्य युक्त आसीत मत्परः। वशे हि यस्येंद्रियाणि तस्य प्रज्ञा प्रतिष्ठिता ॥६१॥
tāni sarvāṇi saṁyamya yukta āsīta matparaḥ। vaśē hi yasyēṁdriyāṇi tasya prajñā pratiṣṭhitā ॥61॥
Having restrained all the senses, he should sit meditating on me with the understanding that I (lord Krishna) am superior to everything else. He certainly obtains control over his senses, and for such a person, wisdom is steadfast.
Gīta Bhāshya 2.61
With effort, it is possible to bring senses under control. 'yuktaḥ' - who has joined lord in the mind. 'matparaḥ' - with understanding that I am (lord Krishna) is superior to everything else. Steadfast wisdom results from such a meditation.
If one thinks it is not possible (to control senses), then he is advised by 'tānīti' verse. It becomes possible (to control the senses) with a lot of effort. Therefore, it is recommended that one should put more effort.
'yuktaḥ' means one who has joined with Me is his mind, i.e. meditating on me. A person with the understanding that I am only 'paraḥ' , the transcendental, i.e. I am superior to everything else, is called 'matparaḥ' . Result obtained (by such meditation) is stated in 'vaśē' verse.