Abhinavagupta explains in his commentary that he undertook this work because he felt that his predecessors when commenting on the Bhagavad Gita had not understood its secret or esoteric meanings. With the main purpose to explain these esoteric meanings, Abhinavagupta elaborates the secret doctrine of the purification of the sense organs through the alternation of enjoyment of worldly objects and deep meditation. He claims that the continuous exchange of two contradictory experiences, i.e., gratification of the senses which brings satisfaction and samadhi in which sense organs are reduced to one's own atman, quickly brings the highest good.