Bhagavad Gīta Bhāshya and Tātparya
B.G 5.27 and 28
स्पर्शान् कृत्वा बहिर्बाह्यांश्चक्षुश्चैवान्तरे भ्रुवोः। प्राणापानौ समौ कृत्वा नासाभ्यन्तरचारिणौ ॥२७॥
यतेंद्रियमनोबुद्धिर्मुनिर्मोक्षपरायणः। विगतेच्छाभयक्रोधो यः सदा मुक्त एव सः ॥२८॥
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.
ध्यानप्रकारमाह - स्पर्शान् इत्यादिना।
The method of meditation is described by 'sparśān and other' verses.
बाह्यस्पर्शान् बहिः कृत्वा। श्रोत्रादीनि योगेन नियम्य इत्यर्थः। चक्षुः भ्रुवोः अन्तरं कृत्वा भ्रुवोः मध्यं अवलोकयन् इत्यर्थः। उक्तं च -
'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:
"नासाग्रे वा भ्रुवोर्मध्ये ज्ञानी चक्षुर्निधापयेत्।"
"The Knowledgeable (jñānī) should place the eyes in front of the nose or between the eyebrows."
इति।
- stated thus in the testimonial.
प्राणापानौ समौ कृत्वा कुम्भके स्थित्वा इत्यर्थः ॥२७, २८॥
'keeping the upward and downward air in equilibrium' - means to practice 'kumbhaka', i.e. holding the breath inside for a long time.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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