The talk "First Steps in Yoga & Meditation" explains that yoga is the process of neutralizing the whirlpools of likes and dislikes in the mind, leading to union with one's higher self and ultimately with the infinite. It emphasizes practical steps for meditation, such as relaxation, proper posture, facing beneficial directions, and creating a dedicated space and time for practice, while highlighting the importance of devotion and positive thoughts for spiritual protection. The talk also discusses how experiences of light, sound, love, joy, peace, wisdom, and power in meditation are manifestations of divine consciousness, and encourages approaching all experiences with receptivity and inner awareness.