yadā saṁharate cāyaṁ kūrmo'ṅgānīva sarvaśaḥ
indriyāṇīndriyārthebhyastasya prajñā pratiṣṭhitā
Just as a tortoise withdraws all its limbs from all sides, in the same manner when one withdraws senses from the sensual objects in every manner then his intellect is firm in its seat (one should understand it in this way).
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Drawing the principle by quoting an illustration is a distinguishing style of the Gita. In the Puranas, The Ramayan, The Mahabharat etc. and in several other scriptures by means of stories, events and narration of divine sports, and character analysis of great sages, useful and necessary inspirations have been provided. In the philosphy of the Gita it is different. Here every word and every verse is an inspiration. In some sections the inspiration appears to be complicated and difficult to grasp or the Blessed Lord felt that it was not easy to comprehend, and may not be understood easily by the common masses. That is why illustrations have been given alongside.
How does the man of steady intellect sit? The reply to this question of Arjun could not have been related to simply a physical posture; that is why the singer of the song divine gave a practical example in reply to the question; the answer of which would otherwise have been complicated–made it simple and easy by giving the example of the tortoise.
Everyone must have seen a tortoise and this behaviour of the tortoise is familiar to everybody. If while walking the children try to pelt stones at it or try to hurt it in any way, and any such similar movement which can cause trouble to it–on seeing and apprehending this the tortoise withdraws its limbs from all sides and sits in a calm, stable and fearless state. In such a state the man of stable wisdom being alert, aware and cautious withdraws his senses. Peaceful and stable he revels in himself. The web of the sensual objects is spread in the world. The illusion (maya) consisting three attributes through the medium of the senses entangles beings through its evil designs. Strange are the ways of the illusive maya. If intellect is not firm, it is definite that the play of ignorance called maya embroils the being in itself.