Restraining the organs of action (karmendriyas) physically, whoever sits thinking about sensory objects, is deluded and said to be a hypocrite.
Krishna sternly denounces inaction, as it is sheer laziness, an abominable escape, which has no sound place in the scheme of Nature. In fact, such absolute refrainment is not possible either. But, in the name of spirituality, if ever one takes to such inactivity, flouting the desirable and harmonious course of Nature, the effect will merely be external, as the mind will continue to brood over the desired sensory objects.
To indulge in such aberrations, disharmonious with Nature as well as one’s own complex constitution, is sheer delusion. Such an act will only be hypocrisy, and the one adopting it a full hypocrite. What a strong condemnation for the intelligent human!
Spirituality is all good, benevolent and beneficial. To corrupt it in this manner is wrong and deplorable! The option before the discreet mind is quite clear.