ब्रह्मार्पणं ब्रह्महविर्ब्रह्माग्नौ ब्रह्मणा हुतम्।
ब्रह्मैव तेन गन्तव्यं ब्रह्मकर्मसमाधिना।।4.24।।
।।4.24।। अर्पण (अर्थात् अर्पण करने का साधन श्रुवा) ब्रह्म है और हवि (शाकल्य अथवा हवन करने योग्य द्रव्य) भी ब्रह्म है ब्रह्मरूप अग्नि में ब्रह्मरूप कर्ता के द्वारा जो हवन किया गया है वह भी ब्रह्म ही है। इस प्रकार ब्रह्मरूप कर्म में समाधिस्थ पुरुष का गन्तव्य भी ब्रह्म ही है।।
Here the word brahmarpanam means the paraphernalia used to offer oblations in yagna or offering of worship to propitiate the Supreme Lord. All the accessories used in yagna are also considered to be Brahman or the spiritual substratum pervading all existence, along with the offerings of ghee and grain seeds, the fire they are offered through as well as the performer of the offering. Lord Krishna is explaining that everything used in yagna can be considered as part of the Brahman. One who realises that the Brahman or the spiritual substratum pervading all existence is actually abiding in all actions reaches the Brahman which is becoming cognisant of the spiritual substratum of reality underlying and pervading all existence. This is the consciousness of the actions from an aspirant for moksa or liberation where the atma or soul is understood to be non-different from the Brahman. Consequently actions performed in this consciousness are all known to be spiritual and thus realised is in itself a means for achieving atma tattva or soul realisation thus precluding any further need to practice jnana yoga or cultivation of Vedic knowledge.