स्वाध्यायज्ञानयज्ञाश्च यतयः संशितव्रताः।।4.28।।
।।4.28।। कुछ (साधक) द्रव्ययज्ञ तपयज्ञ और योगयज्ञ करने वाले होते हैं और दूसरे कठिन व्रत करने वाले स्वाध्याय और ज्ञानयज्ञ करने वाले योगीजन होते हैं।।
Those who donate artha or wealth for Vedic festivals and rituals also perform yagnas or offerings of worship. Those who perform tapasya or austerities as penance such as fasting for the propitiation of the Supreme Lord also are considered to be offering oblations in yagna. When such austere penances are offered as propitiation to the Brahman or the spiritual substratum pervading all existence, the penance itself becomes the sacrificial fire. Such an offering is spiritualised by the Brahman and is an offering in wisdom. Offering in wisdom is to attain the realisation that all knowledge and all propensities is ultimately for the realisation of the atma or soul which gives direct communion to the Supreme Lord Krishna. There is a more profound meaning to the word dravya which normally means donations and that is in reference to the nine dravyas that compose the physical body being earth, fire, water, air, ether, the senses, the mind, the intellect and the soul. Offering ones everything is also considered offering all ones possessions and superior to mere wealth. The great sage Yagnavalkya has echoed this by his statement in the Brihadaranya Upanisad II.II.V that there is no hope for moksa or liberation through wealth.