yaḥ — one who; tu — but; indriyāṇi — the senses; manasā — by the mind; niyamya — regulating; ārabhate — begins; arjuna — O Arjuna; karma-indriyaiḥ — by the active sense organs; karma-yogam — devotion; asaktaḥ — without attachment; saḥ — he; viśiṣyate — is by far the better.