यज्ञे तपसि दाने च स्थितिः सदिति चोच्यते।
कर्म चैव तदर्थीयं सदित्येवाभिधीयते।।17.27।।
17.27. The steadfastness is performing sacrifice, in austerity and in giving gift is also called SAT; and also the act for such purpose is [hence] just called SAT.
17.23-27 Om etc. upto abhidhiyate. An indication of the Brahman i.e., an act of facing (or aiming at) the Brahman is made by these three words viz., OM, TAT and SAT. Of them, Om indicates that This purport of the scriptures is [to be ?] accepted as long as one has bodily connection. The pronoun TAT, which denotes generality and which is incapable of denoting exclusively a particular, mentions, as far as the Brahman is concerned, the absence of intention for fruit. An intention is not possible without reference to something particular. No doubt [TAT] may denote all particulars [in general]. But it would lead to intending the fruits and the doer-ship with regard to all [in general]. Even then [the Brahman] cannot have connection with any particular fruit. The Vedic word SAT denotes prasie. The act, like this sacrifice etc., though perormed, truns out to be an act of the Tams (evil act) if it is performed with the idea, It is an evil act. Further, what is performed with an intention for a particular fruit is not praiseworthy, and it causes nothing but bondage. Therefore, those, who bear in mind, This is a thing to be performed - they are not fettered, even though they perform acts like sacrifice etc. With this idea only, it has been said in the Adiparvan as - The austerity is not dirt, nor the [Vedic] study, nor the natural ritual enjoined by the Vedas, and nor the act of earning wealth by all efforts. But, if they are struck by mind, they themselves become dirt. (MB, Adi. i, 210). [Here in this passage] dirt that which fetters. Natural : [That is, ordained ], such as - Without expecting anything, a Brahman should learn the Vedas etc., together with their six subsidiaries etc. By all effort : by the act that is suitable and is well known in the scriptures and in the worldly practice. By mind : by the mind that is yoked to the traid of the Strands, Sattva etc. [Those actions that] have been simply ruined [by that mind], are binding and not otherwise. This is the idea here. Therefore, the acts like sacrifice etc., and the acts, like aciring [Wealth] etc., for that purpose, have to be perfored as being inevitable as long as the body exists. Or, perhaps, the word OM conveys [with regard to the Brahman] the idea of That in Which the entire universe has been totally calmed down. TAT conveys the idea of That of the nature of Sovereign Independence of Will, which is nothing but comprehending the rising waves in the form of the universe. And the word SAT denotes the act of manifestation by the Brahman - even though It is complete in Itself - as [the universe] having varied nature, a manifestation that causes differences (or duality) expanding under the weight of its Sovereign Independenc of Will. Hence it has been said In the sense of manifesting as beings and in the sense of manifesting perfectly [SAT is employed]. Thus, having is front [as a casue] that aspect (the Soul) of highly tranil nature; and having in the centre that aspect which is well connected with desire-waves viz., the desire to make gift, the desire to perform sacrifice and the desire to observe penance; this final body radiates (or dances) filled with a group of activities, such as offering gift, performing sacrifice and observing austerity, and of what are conducive to them. This triad is indeed simultaneously the inherent nature of the Unhindered One (the Soul). So, what fruit could be there ? And to whom ? How ? Whence ? Where ? And by what means ? The act of person, with no faith, is an act of the Tamas and bears no fruit in any way and bears fruit which is nothing but the labour undertaken in bringing together the band of means [of those acts]. Hence one should not on any account remain faithless. This is being said now :
Yajne tapasi daane cha sthitih saditi chochyate; Karma chaiva tadartheeyam sadityevaabhidheeyate.
sat-bhāve—with the intention of eternal existence and goodness; sādhu-bhāve—with auspicious intention; cha—also; sat—the syllable Sat; iti—thus; etat—this; prayujyate—is used; praśhaste—auspicious; karmaṇi—action; tathā—also; sat-śhabdaḥ—the word “Sat”; pārtha—Arjun, the son of Pritha; yujyate—is used; yajñe—in sacrifice; tapasi—in penance; dāne—in charity; cha—and; sthitiḥ—established in steadiness; sat—the syllable Sat; iti—thus; cha—and; uchyate—is pronounced; karma—action; cha—and; eva—indeed; tat-arthīyam—for such purposes; sat—the syllable Sat; iti—thus; eva—indeed; abhidhīyate—is described