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Bhagavad Gita Chapter 17 Verse 27

भगवद् गीता अध्याय 17 श्लोक 27

यज्ञे तपसि दाने च स्थितिः सदिति चोच्यते।
कर्म चैव तदर्थीयं सदित्येवाभिधीयते।।17.27।।

हिंदी अनुवाद - स्वामी तेजोमयानंद

।।17.27।। यज्ञ? तप और दान में दृढ़ स्थिति भी सत् कही जाती है? और उस (परमात्मा) के लिए किया गया कर्म भी सत् ही कहलाता है।।

Brahma Vaishnava Sampradaya - Commentary

The word SAT denotes creation and eternal goodness. The pranava refers to the first breath OM which is vibrated at the commencement of all Vedic rites from the root word prana meaning breath. Properly pronouncing the pranava OM as AH--OOOH--MMMMM while comprehensively understanding its meaning without the slightest desire for rewards, by performing yagnas or propitiation and worship to the Supreme Lord with devotion and tapah or austerities and danam or charity as matter of duty, by japa chanting the holy names of the Supreme Lord Krishna: Hare Krishna Hare Krishna Krishna Krishna Hare Hare Hare Rama Hare Rama Rama Rama Hare Hare With great respect and love as well as the names of any of His authorised incarnations and expansions as revealed in Vedic scriptures are all considered SAT. Thus by duly initiated Vaisnava brahmanas evoking the sacred sound vibrations OM TAT SAT, the Supreme Lord is verily propitiated and worshipped. The Rig Veda confirms that yagnas that are performed for the exclusive satisfaction of the Supreme Lord without the slightest trace for expectation of rewards and are designated OM TAT SAT. The Vedas call these three divine sounds the performers of Vedic rites due to the fact that the potency of vibrating OM TAT SAT perfects any defects, insures success and pleases the Supreme Lord granting communion with Him.