After defining yoga in 6.23, Krishna returns to the practical how-to. Step one: give up every desire that is born from sankalpa — from the mind's habit of planning, wanting, and scheming. Not some desires, not most desires — all of them, without remainder. Asheshatah. That word leaves no loophole.
Step two: rein in the senses from every direction, using the mind itself. The phrase 'manasaa eva' is critical. You cannot control the senses by plugging your ears or closing your eyes alone. External blockades do not work if the mind keeps replaying the same sense-objects internally. The restraint must happen at the source — inside the mind.
This is like shutting off water at the main valve rather than trying to plug every tap in the house. Desires spring from sankalpa — mental intention. If the intention is switched off, the desires lose their source. And when the mind itself becomes the instrument of discipline, no sense can sneak past.