B.G 5.27 and 28
sparśān kr̥tvā bahirbāhyāṁścakṣuścaivāntare bhruvoḥ। prāṇāpānau samau kr̥tvā nāsābhyantaracāriṇau ॥27॥
yateṁdriyamanobuddhirmunirmokṣaparāyaṇaḥ। vigatecchābhayakrodho yaḥ sadā mukta eva saḥ ॥28॥
That person, having made the external touch external, keeping the eyes between eyebrows, balancing the upward and downward air within the nostril, controlling the movement of the senses, the mind, and the intellect, practices towards the supreme goal of liberation. Indeed, such a person without desire, fear, and anger is always liberated.
Gīta Bhāshya 5.27 and 28
The method of meditation is being described. 'Keeping the external touch outside' - controlling the ears and other senses with the help of Yoga. 'Having made the eyes between the eyebrows' - looking between the eyebrows. 'keeping the upward and downward air in equilibrium' - practice holding the breath inside for a long time.
dhyānaprakāramāha - sparśān ityādinā।
The method of meditation is described by 'sparśān and other' verses.
bāhyasparśān bahiḥ kr̥tvā। śrotrādīni yogena niyamya ityarthaḥ। cakṣuḥ bhruvoḥ antaraṁ kr̥tvā bhruvoḥ madhyaṁ avalokayan ityarthaḥ। uktaṁ ca-
'Keeping the external touch outside' - means controlling the ears and other senses with the help of Yoga. 'Having made the eyes between the eyebrows' - means looking between the eyebrows. Thus it is said:
"nāsāgre vā bhruvormadhye jñānī cakṣurnidhāpayet।"
"The Knowledgeable (jñānī) should place the eyes in front of the nose or between the eyebrows."
iti।
- stated thus in the testimonial.
prāṇāpānau samau kr̥tvā kumbhake sthitvā ityarthaḥ ॥27, 28॥
'keeping the upward and downward air in equilibrium' - means to practice 'kumbhaka', i.e. holding the breath inside for a long time.