अश्रद्धया हुतं दत्तं तपस्तप्तं कृतं च यत्।
असदित्युच्यते पार्थ न च तत्प्रेत्य नो इह।।17.28।।
।।17.28।। हे पार्थ जो यज्ञ? दान? तप और कर्म अश्रद्धापूर्वक किया जाता है? वह असत् कहा जाता है वह न इस लोक में (इह) और न मरण के पश्चात् (उस लोक में) लाभदायक होता है।।
Lord Krishna concludes this chapter by emphasizing that even if prescribed Vedic activities are performed meticulously according to the ordinances and injunctions of the Vedic scriptures; if they are devoid of sraddha or resolute faith they have absolutely no value and are known as a-sat the antithesis of SAT or perpetual goodness. Without the prerequisite faith in the Supreme Lord Krishna, in the absolute authority of the Vedic scriptures, in the Vaisnava spiritual preceptor; the performance of prescribed Vedic activities bestow no rewards in this life or in subsequent reincarnations. For all time and energy, all efforts are wasted for nothing is obtained in the present life and nothing is attained in a future life for the practitioner of prescribed Vedic activities who is devoid of sraddha. So the indispensable value of resolute faith cannot be overestimated.