यज्ञे तपसि दाने च स्थितिः सदिति चोच्यते।
कर्म चैव तदर्थीयं सदित्येवाभिधीयते।।17.27।।
।।17.27।।यज्ञ? तप और दानरूप क्रियामें जो स्थिति (निष्ठा) है? वह भी सत् -- ऐसे कही जाती है और उस परमात्माके निमित्त किया जानेवाला कर्म भी सत् -- ऐसा ही कहा जाता है।
The Supreme Lord Krishna explains that the word SAT denotes eternal existence and perpetual goodness. The words sad-bhave exemplifies eternal existence and the words sadhu-bhave exemplifies perpetual goodness. This is the correct understanding in which SAT is to be comprehended in the Vedas as well as its utilisation by the recitation of SAT in prescribed Vedic rituals performed exclusively by the Vaisnavas and brahmanas. Similarly the transcendental sound of SAT may be evoked for any auspicious activity ordained by the Vedic scriptures by duly initiated Vaisnava brahmanas in any of the 480,000 types of humans existing throughout creation. To follow the prescribed Vedic duties of yagna or propitiation and worship by the Vaisnava brahmanas, tapah or austerities by the ksatriyas the royal warrior class and danam or charity by the vaisyas or merchant class are all considerd in sattva guna or mode of goodness because they are conscientiously following the ordinances and injunctions of the Vedic scriptures. Thus all such activities are known as SAT denoting perpetual goodness and due to being dedicated to the Supreme Lord they possess auspicious attributes of an eternal nature and for this they are also known as SAT. Thus the relationship of OM TAT SAT to the Vedas, the performance of prescribed Vedic activities performed by Vaisnava brahmanas and protected by the ksatriyas while supported by the vaisyas clearly and succinctly demonstrates what is factually Vedic in society and what is actually situated in sattva guna while simultaneously clarifying comprehensively by the logic of opposing parallels what is not Vedic in society and thus doomed to the perdition of exclusion from the ascending orbit of sattva guna.