Unless one is transcendentally situated, it is not possible to cease from sense enjoyment. The process of restriction from sense enjoyment by rules and regulations is something like restricting a diseased person from certain types of eatables. The patient, however, neither likes such restrictions nor loses his taste for eatables. Similarly, sense restriction by some spiritual process like ashtanga-yoga, in the matter of yama, niyama, asana, pranayama, pratyahara, dharana, dhyana, etc., is recommended for less intelligent persons who have no better knowledge. But one who has tasted the beauty of the Supreme Lord Krishna, in the course of his advancement in Krishna consciousness, no longer has a taste for dead, material things. Therefore, restrictions are there for the less intelligent neophytes in the spiritual advancement of life, but such restrictions are only good until one actually has a taste for Krishna consciousness. When one is actually Krishna conscious, he automatically loses his taste for pale things
In this verse the word buddhi-yogam is very significant. We may remember that in the Second Chapter the Lord, instructing Arjuna, said that He had spoken to him of many things and that He would instruct him in the way of buddhi-yoga. Now buddhi-yoga is explained. Buddhi-yoga itself is action in Krishna consciousness; that is the highest intelligence. Buddhi means intelligence, and yoga means mystic activities or mystic elevation. When one tries to go back home, back to Godhead, and takes fully to Krishna consciousness in devotional service, his action is called buddhi yoga. In other words, buddhi-yoga is the process by which one gets out of the entanglement of this material world. The ultimate goal of progress is Krishna. People do not know this; therefore the association of devotees and a bona fide spiritual master are important. One should know that the goal is Krishna, and when the goal is assigned, then the path is slowly but progressively traversed, and the ultimate goal is achieved.