Krishna gets specific. Choose a clean spot. Lay down kusha grass, place a deerskin over it, then a cloth on top. The seat should be neither too high nor too low — just right for steady, comfortable sitting.
Why does the height matter? A seat that is too elevated can feed the ego, creating a subtle sense of being above others. A seat that is too low can make concentration difficult and the body uncomfortable. The middle ground keeps both mind and posture settled.
These are not arbitrary rules. Every detail serves the purpose of removing distraction. A clean space calms the mind before meditation even begins. A stable seat means the body does not fidget. The layered materials insulate from damp ground and cold. Practical wisdom, dressed in simplicity.