प्रवर्तन्ते विधानोक्ताः सततं ब्रह्मवादिनाम्।।17.24।।
।।17.24।। इसलिए? ब्रह्मवादियों की शास्त्र प्रतिपादित यज्ञ? दान और तप की क्रियायें सदैव ओंकार के उच्चारण के साथ प्रारम्भ होती हैं।।
Once again the Supreme Lord Krishna describes the modalities of actions that are essential to be performed by revealing OM TAT SAT. These three divine syllables headed by the transcendental sound vibration OM are all verily nomenclatures of the Supreme Lord. All over creation the Supreme Lord pervades by His internal potency with the omnipresence of OM. As the Supreme Lord is glorified with the greatest respect in all the Vedic scriptures, He is known as TAT. Since the Supreme Lord is perfect without any defects and completely auspicious, He is known as SAT. The following information is confirmed in the Rig Veda: OM TAT SAT is vibrated for propitiation to the Supreme Lord, adherence to the Vedic ordinances and injunctions and honouring creation, the brahman or spiritual substratum pervading all existence and the atma or immortal soul within all jivas or embodied beings.