यज्ञे तपसि दाने च स्थितिः सदिति चोच्यते | कर्म चैव तदर्थीयं सदित्येवाभिधीयते ||१७-२७||
yajñe tapasi dāne ca sthitiḥ saditi cocyate . karma caiva tadarthīyaṃ sadityevābhidhīyate ||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.
Shri Purohit Swami
17.27 Conviction in sacrifice, in austerity and in giving is also called Sat.’ So too an action done only for the Lord’s sake.
Sri Abhinav Gupta
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 :
17.27 Therefore, devotion of persons of the first three stations who follow the Vedas in respect of sacrifices, austerities and gifts is called Sat, since it is auspicious. So the Vedas, Vedic acts and the three stations, expressed by the term ‘brahmana,’ since they are characterised by their connection with the words ‘Om Tat Sat,’ are to be distinguished from what are not the Vedas and Vedic.
17.27 And sthitih, steadfastness; that is yajne, in sacrifice, in the act of sacrifice; the steadfastness that is tapasi, in austerity; and the steadfastness that is dane, in charity; that ucyate, is spoken of; sat iti, as sat, by learned persons. And eva, even; the karma, action; tad-arthiyam, meant for these-for sacrifice, charity and austerity, or for Him whose names are under discussion, i.e. for God; is eva, verily; abhidhiyate, called; sat iti, as sat (good). Thus, in this way, the acts of sacrifice, austerity, etc., even when they are devoid of sattva and goodness, become good and endued with sattva by he use of the three names of Brahman with faith. And as regards those (sacrifice etc.), since in all cases everything is performed with a predominance of faith, therefore-
17.27 Devotion to sacrifice, austerities and gifts is also called Sat; and so any act for such purposes is named Sat.
17.27 And the steadfastness in sacrifice, austerity and charity is spoken of as sat. And even the action meant for these is, verily, called as sat (good).
17.27 Steadfastness in sacrifice, austerity and gift, is also called ‘Sat’ and also action in connection with these (or for the sake of the Supreme) is called ‘Sat’.
17.27 यज्ञे in sacrifice? तपसि in austerity? दाने in gift? च and? स्थितिः steadiness? सत् Sat? इति thus? च and? उच्यते is called? कर्म action? च and? एव also? तदर्थीयम् in connection with these or for the sake of the Supreme? सत् Sat? इति thus? एव even? अभिधीयते is called.Commentary If you perform sacrifice? austerity? gift and all actions in a spirit of total surrender to the Lord or the Eternal Being with purity and sincerity of heart? you will attain the highest goal of life or immortality? freedom and eternal bliss. If you do them in the name and for the sake of Brahman you will attain perfection and supreme peace of the Absolute.If you pin your faith on the glory and power of this name Om or Om Tat Sat? you will be freed from the bondage of birth and death. If you perform any sacrifice? austerity or charity or any action in a selfless and motiveless spirit? surrendering all the actions and their rewards to the Lord and if you utter the word Sat with faith? feeling and devotion? you will attain perfection and success in the action.Even the imperfect and nonSattvic acts of sacrifice? austerity and gift will be turned into perfect and Sattvic ones.These Sacrifice? austerity and gift.