The senses are also called by the name Matra, which means, ‘measuring instruments’. How is this measuring done by the sense organs? Take a fruit, for instance, which of the senses has the capacity to determine whether it is sweet or sour? Which is the sense organ that measures or decides the taste of an object? It is the tongue. The tongue determines the taste of an eatable, decides whether it is good or bad and makes it known to all concerned.

Which is capable of declaring whether a picture is attractive or ugly? The eye alone is the measuring rod for this purpose. Similarly, the power to determine whether an object is fragrant or foul smelling is vested in the nose. Likewise it is the ear that can discriminate a melodious musical note and a discordant one. Thus, the sense organs are called ‘Matra’ in as much as they are endowed into the capacity to measure and determine the particular quality or characteristic of different sense objects.

The term ‘Matra’ as applied to the senses has yet another measuring. It indicates that the limit to what can be experienced by each sense organ has been prescribed by the Lord Divine. For instance the eye can only see, but cannot hear. The mouth can only speak, but cannot see. Thus each organ has been endowed by God with a specific talent only. Those who use these organs according to the divinely prescribed functions will alone be acting up to the will of the Divine. Those who violate the prescribed limits will be transgressing the Divine will, thereby becoming liable for punishment. (ICS , pp. 40-41)

Krishna gave a new name to the sense organs. He called them Matra, which means that which measures. What is meant by saying that these sense organs have the capacity to measure? For example, what is it that measures and identifies the bitterness or the sweetness of food? It is the tongue, which measures and determines the taste of foods, deciding whether it is sweet or bitter. There is one more meaning for this word Matra; it also means limited. You should use all the sense organs for the specific tasks which have been assigned to them by God’, then, in each case, you will be fulfilling the purpose for which each instrument has been given. This kind of regulated behaviour will help you to achieve your life’s goal.

Whenever these sense organs come into contact with the objects of the senses they assume different qualities. For example, the sense of touch may measure such qualities as heat and cold; as a result of that, you experience joy or grief. By merely having sense organs you do not get joy or grief; it is only when the sense organs come into contact with the sense objects that you experience joy or greif. (DBG, p. 113)