Declaring padmāsana – “Placing both soles of the feet on the thighs, O best of brāhmaṇas!, this is padmāsana, revered by all” – establishes the lotus posture as the supreme āsana, a cornerstone of yogic practice. The precise instruction to position the soles of the feet on the thighs is critical, as this alignment directly affects the flow of prāṇa throughout the subtle channels, particularly the nāḍī system. The invocation of reverence – “revered by all” – highlights the profound significance of this posture, a position that has been held sacred since the earliest Upaniṣads and represented the Buddha in countless depictions. The padmāsana facilitates a stabilization of the prāṇāyāma, allowing for the deepening of dhyāna, and ultimately, the cessation of mental chatter, preparing the yogi for the advanced stages of meditation and the realization of Brahman.