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 Vaiṣṇavas and brāhmaṇas.

Similarly the transcendental sound of SAT may be evoked for any auspicious activity ordained by the Vedic scriptures by duly initiated Vaiṣṇava brāhmaṇas in any of the 480,000 types of humans existing throughout creation.

To follow the prescribed Vedic duties of yajña or propitiation and worship by the Vaiṣṇava brāhmaṇas, tapaḥ or austerities by the kṣatriyas, the royal warrior class, and dānaṁ or charity by the Vaiṣyas or merchant class,

are all considered in sattva guṇa 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 Vaiṣṇava brāhmaṇas and protected by the kṣatriyas while supported by the Vaiṣyas,

clearly and succinctly demonstrates what is factually Vedic in society and what is actually situated in sattva guṇa,

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 guṇa.

“सत्सम्बन्धित्वादेव कर्मादि सत् | ॐ तत्सदितिनाम्नां विष्णोः प्रसिद्धत्वात् | सवत्यनोङ्कृतं ब्रह्म परस्ताच्च विशीर्षते | अनोङ्कृतमासुरं कर्म इति श्रुतेरनोङ्कृतस्यासुरत्वप्रसिद्धेः | अनर्थज्ञोदितो मनो निरस्वाति मानतः | यन्मन्त्रस्तेन कथितो मन्त्रार्थो ज्ञेय एव तत् || इति पैङ्गीश्रुतेश्च || तदर्थत्वेन फलानभिसन्धिपूर्वककर्मण एव सात्विकत्वाच्च || तदभक्त्या तत्स्मरणपूर्वकमेव कर्म सदन्यदसदेवेति भावः || राजसस्याप्यसदन्तर्भाव एव | विष्णुशब्दारहितत्वात् | साच्चिकं मोक्षदं कर्म राजसं मृतिदुःखदम् | तामसं पातदं ज्ञेयं तत् कुर्यात् कर्म वैष्णवम् || इत्याग्नेये ||” - Since the performance all the actions are in reference to Him alone they are known as sat. Sri Vishnu is famous with His three-fold name, Aum tat sat. The vedic hymns gain power if these words are uttered in the beginning and lose the power if they are uttered at the end. The hymns which are sung without uttering these words, they are called asura – non-luminous. Thus, in Paingi scripture = “The recitation of the hymns without knowing their meaning is worthless. Because the hymns protect the reciter, they are known as mantras (the hymns). Therefore the meaning of the hymns should ever be known”. The performance of the actions after knowing their meaning but without expectation of the fruits, is known as saatvik, luminous. Therefore those actions done remembering Him are called sat and all other actions are called asat. raajasik works are also included as asat because the same being devoid of receptivity towards Sri Vishnu. Luminous, saatvik actions lead one to deliverance. Energetic raajasik actions lead one to samsara and misery. The obscure, taamasik actions lead to inferior worlds. Therefore one should always perform actions which please Sri Vishnu.

27 "In sacrifice, austerity and gift, maintaining unswerving attitude is likewise called 'SAT'; and (every) action intended for that purpose is also designated 'Sat'." (405)

Therefore, this name is not only a group of three syllables, but is Supreme Brahman itself. In that way, whatever action is performed, whether it is a sacrifice, or an act of charity or austerity, or a deed of deep piety; and whether it reaches its successful termination or getting defective, remains incomplete—all such acts, if dedicated to Supreme Brahman, become Supreme Brahman in essence, in the way, in the test by Paris (परिस) (process of converting iron into gold) there remains nothing distinctive like pure gold or alloyed gold. Rivers, once they fall into the sea, cannot be identified individually; in that way, when actions are dedicated to Supreme Brahman, there remains no distinction in them such as perfect or imperfect. Thus has been preached to you, O Wise Pārtha, the power of the name of Supreme Brahman. I have also preached in detail, the way in which each word of the name is to be made use of. In short, the symbolic name is thus of great importance and so it is given the name of 'Supreme Brahman'. Have you now come to know its essence, Oh Prince? Let complete faith in regard to that name be perpetually spread out in you, since once it dawns, it removes all trace of the bonds of birth, etc. Actions, in which the word 'Sat' has been properly used, are all performed strictly as laid down in the Vedas.

'Yujñe tapasi dāne ca sthitih saditi cocyate'—Steadfastness (faith), in praiseworthy action, such as sacrifice, penance and gift etc., is called 'Sat'. So steadfastness in sāttvika sacrifice, sāttvika penance and sāttvika gifts, alongwith, promptness in their performance, is called 'Sat Niṣṭhā' (Real faith).

The term 'Ca' (and), denotes that besides steadfastness, as mentioned above, faith in selfless service, hospitality, obedience, truth, chastity, pilgrimage and performance of one's duty, according to one's caste, creed and social order etc., is known as, real faith.

'Karma caiva tadarthiyam sadityevābhidhityate'—Besides these noble deeds, there are two kinds of acts—the mundane and the spiritual.

(1) All the acts of earning one's livelihood according to one's caste and social order, such as teaching, business and farming etc., and also eating, drinking, sitting, standing, walking, awaking and sleeping etc., are mundane.

(2) Meditation, adoration, utterance of the Lord's name, loud chanting and listening to the glories of the Lord, and the saints, etc., are spiritual acts.

If both these activities, are performed with reverence and faith, without expecting any reward by giving up one's comfort, only for the Lord's sake, they become 'Sat'. Such acts having affinity with God, Who is Real, are included, in divine nature, which leads to salvation.

If a piece of a pot is put into fire, the fire converts it into its own form. It is the speciality of fire, that the shred takes the form of fire. Similarly action, which is performed for God, becomes Godly i.e., that action leads to God-realization. In fact, an action by itself is insignificant, but because of its performance for God, it has gained significance.

The Lord, by the term 'Tadarthīyam' means to say that all spiritual practice of a striver, who wants only God-realization or salvation, without having any craving even for the highest heavenly enjoyments, becomes 'Sat'. In this connection, the Lord mentions that that none, who works for self-redemption or God-realization meets with an evil destiny (Gītā 6/40). Not only this, but He also declares—the seeker of Yoga of equanimity, also transcends the fruit of actions performed with some motive, as laid down in the Vedas (Gītā 6/44). The reason is, that actions perish by bearing fruit, but the spiritual practice (act) done, for the sake of the Lord, does not perish, rather it becomes 'Sat' (Real).

**Appendix**—In the twenty-fifth verse of this chapter, there is mention of the performance of actions without aiming at the rewards—'anabhisandhāya phalam'. Now here is mention of the performance of actions for the sake of the Supreme. Those who want to attain salvation, act without aiming at the reward—'moksakānkṣibhih' (Gītā 17/25) and those who want to attain devotion, perform all actions for the sake of God (Gītā 9/26—28).

The action which is connected with God becomes, 'sat' viz., bears 'sat' fruit and also the action by renouncing affinity with the 'asat' becomes 'sat'.

*Link:—In the preceding verse, the Lord declared that acts performed for the Lord's sake, become 'Sat' (Real). Now, the question arises, what is the result of acts which are not performed, for the Lord's sake (i.e., which are performed without faith in Him).*

यज्ञे यज्ञ-कर्मणि या स्थितिः, तपसि च या स्थितिः, दाने च या स्थितिः, सा सत् इति च उच्यते विद्वद्भिः । कर्म च एव तत्-अर्थीयं यज्ञ-दान-तपो-अर्थीयम्; अथवा, यस्य अभिधान-त्रयं प्रकृतं तत्-अर्थीयं यज्ञ-दान-तपो-अर्थीयं ईश्वर-अर्थीयं इति एतत्; सत् इति एव अभिधीयते । तत् एतत् यज्ञ-दान-तप-आदि कर्म असात्त्विकं विगुणं अपि श्रद्धा-पूर्वकं ब्रह्मणः अभिधान-त्रय-प्रयोगेण सगुणं सात्त्विकं सम्पादितं भवति ॥ तत्र च सर्वत्र श्रद्धा-प्रधानतया सर्वं सम्पाद्यते यस्मात्, तस्मात् --

जो यज्ञकर्ममें स्थिति है, जो तपमें स्थिति है और जो दानमें स्थिति है, वह भी 'सत् है' ऐसा विद्वानोंद्वारा कहा जाता है। तथा उन यज्ञादिके लिये जो कर्म है अथवा जिसके तीन नामोंका प्रकरण चल रहा है, उस ईश्वरके लिये जो कर्म है, वह भी 'सत् है' यही कहा जाता है। इस प्रकार किये हुए यज्ञ और तप आदि कर्म, यदि असात्त्विक और विगुण हों तो भी श्रद्धापूर्वक परमात्माके तीनों नामोंके प्रयोगसे सगुण और सात्त्विक बना लिये जाते हैं

तें याग अथवा दानें । तपादिकेंही गहनें । तियें निफजतु कां न्यूनें । होऊनि ठातु ॥ ४०६ ॥ परी परीसाचा वरकली । नाहीं चोखाकिडाची बोली । तैसी ब्रह्मीं अर्पितां केलीं । ब्रह्मचि होती ॥ ४०७ ॥ उणिया पुरियाची परी । नुरेचि तेथ अवधारीं । निवडूं न येती सागरीं । जैसिया नदी ॥ ४०८ ॥ एवं पार्था तुजप्रती । ब्रह्मनामाची हे शक्ती । सांगितली उपपत्ती । डोळसा गा ॥ ४०९ ॥ आणि येकेकाही अक्षरा । वेगळवेगळा वीरा । विनियोगु नागरा । बोलिलों रीती ॥ ४१० ॥ एवं ऐसें सुमहिम । म्हणौनि हें ब्रह्मनाम । आतां जाणितलें कीं सुवर्म । राया तुवां ? ॥ ४११ ॥ तरी येथूनि याचि श्रद्धा । उपलविली हो सर्वदा । जयाचें जालें बंधा । उरों नेदी ॥ ४१२ ॥ जिये कर्मीं हा प्रयोगु । अनुष्ठिजे सद्विनियोगु । तेथ अनुष्ठिला सांगु । वेदुचि तो ॥ ४१३ ॥

(17.406) – वह यज्ञ हो, या दान हो, या गहन तप इत्यादि हो, पूर्ण किये गये हों या अपूर्ण रह गये हों,

(17.407) परन्तु पारस की कसौटी पर जैसे उत्तम या हीन भेद नहीं होते वैसे ही वे सब कर्म ब्रह्म को समर्पित करते ही ब्रह्म ही हो जाते हैं। (17.408) समुद्र से मिलन पर जैसे नदियाँ जुदी नहीं की जा सकती, वैसे ही ब्रह्म में मिलने पर यह भेद शेष नहीं रहता कि यह अधूरा है और यह पूरा है।

(17.409) इस प्रकार हे पार्थ, हे ज्ञानी! ब्रह्म नाम की शक्ति का सोपपत्तिक वर्णन हुआ।

(17.410) और है वीर! एक-एक अक्षर का अलग-अलग विनियोग भी हम उत्तम रीति से दिखा चुके।

(17.411) हे राजा! अब तुम यह मर्म समझ गये कि यह ब्रह्म नाम कितना श्रेष्ठ है।

(17.412) अब आज से सर्वदा इसी नाम की श्रद्धा का विस्तार होने दो, जिसके होने से जन्म-बन्ध शेष नहीं रह सकता।

(17.413) जिस कर्म में इस नाम का उत्तम विनियोग किया जायगा वह कर्म वेद के ही पूर्ण अनुष्ठान के बराबर होगा।

'यज्ञे तपसि दाने च स्थितिः सदिति चोच्यते'—यज्ञ, तप और दानरूप प्रशंसनीय क्रियाओंमें जो स्थिति (निष्ठा) होती है, वह 'सत्' कही जाती है। जैसे, किसीकी सात्त्विक यज्ञमें, किसीकी सात्त्विक तपमें और किसीकी सात्त्विक दानमें जो स्थिति—निष्ठा है अर्थात् इनमेंसे एक-एक चीजके प्रति हृदयमें जो श्रद्धा है और इन्हें करनेकी जो तत्परता है, वह 'सन्निष्ठा' (सत्-निष्ठा) कही जाती है।

'च' पद देनेका तात्पर्य यह है कि जिस प्रकार लोगोंकी सात्त्विक यज्ञ, तप और दानमें श्रद्धा—निष्ठा होती है, ऐसे ही किसीकी वर्णधर्ममें, किसीकी आश्रमधर्ममें, किसीकी सत्यव्रत-पालनमें, किसीकी अतिथि-सत्कारमें, किसीकी सेवामें, किसीकी आज्ञा-पालनमें, किसीकी पातिव्रत-धर्ममें और किसीकी गंगाजीमें, किसीकी यमुनाजीमें, किसीकी प्रयागराज आदि विशेष तीर्थोंमें जो हृदयसे श्रद्धा है, उनमें जो रुचि,

विश्वास और तत्परता है, वह भी 'सन्निष्ठा' कही जाती है। **'कर्म चैव तदर्थीयं सदित्येवाभिधीयते'**—उन प्रशंसनीय कर्मोंके अलावा कर्मोंके दो तरहके स्वरूप होते हैं—लौकिक (स्वरूपसे ही संसार-सम्बन्धी) और पारमार्थिक (स्वरूपसे ही भगवत्सम्बन्धी):—

(१) वर्ण और आश्रमके अनुसार जीविकाके लिये यज्ञ, अध्यापन, व्यापार, खेती आदि व्यावहारिक कर्तव्य-कर्म और खाना-पीना, उठना-बैठना, चलना-फिरना, सोना-जगना आदि शारीरिक कर्म—ये सभी 'लौकिक' हैं।

(२) जप-ध्यान, पाठ-पूजा, कथा-कीर्तन, श्रवण-मनन, चिन्तन-ध्यान आदि जो कुछ किया जाय, सब 'पारमार्थिक' हैं।

इन दोनों प्रकारके कर्मोंको अपने सुख-आराम आदिका उद्देश्य न रखकर निष्कामभाव एवं श्रद्धा-विश्वाससे केवल भगवान्के लिये अर्थात् भगवत्प्रीत्यर्थ किये जायें तो वे सब-के-सब 'तदर्थीय कर्म' हो जाते हैं। भगवदर्थ होनेके कारण उनका फल 'सत्' हो जाता है अर्थात् सत्स्वरूप परमात्माके साथ सम्बन्ध होनेसे वे सभी 'दैवी-सम्पत्ति' हो जाते हैं, जो कि मुक्ति देनेवाली है।

जैसे अग्निमें ठीकरी रख दी जाय तो अग्नि उसको अग्निरूप बना देती है। यह सब अग्निकी ही विशेषता

है कि ठीकरी भी अग्निरूप हो जाती है! ऐसे ही उस परमात्माके लिये जो भी कर्म किया जाय, वह सब सत् अर्थात् परमात्म-स्वरूप हो जाता है अर्थात् उस कर्मसे परमात्माकी प्राप्ति हो जाती है। उस कर्ममें जो भी विशेषता आयी है, वह परमात्माके सम्बन्धसे ही आयी है। वास्तवमें तो कर्ममें कुछ भी विशेषता नहीं है।

यहाँ 'तदर्थीयम्' कहनेका तात्पर्य है कि जो ऊँचे-से-ऊँचे भोगोंको, स्वर्ग आदि भोग-भूमियोंको न चाहकर केवल परमात्माको चाहता है, अपना कल्याण चाहता है, मुक्ति चाहता है, ऐसे साधकका जितना पारमार्थिक साधन बन गया है, वह सब सत् हो जाता है। इस विषयमें भगवान्ने कहा है कि 'कल्याणकारी काम करनेवाले किसीकी भी दुर्गति नहीं होती' (गीता—छठे अध्यायका चालीसवाँ श्लोक), इतनी ही बात नहीं, 'जो योग-(समता अथवा परमात्मतत्त्व-) का जिज्ञासु होता है, वह भी वेदोंमें स्वर्ग आदिकी प्राप्तिके लिये बताये हुए सकाम कर्मोंसे ऊँचा उठ जाता है' (गीता—छठे अध्यायका चौवालीसवाँ श्लोक)। कारण कि वे कर्म तो फल देकर नष्ट हो जाते हैं, पर उस परमात्माके लिये किया हुआ साधन—कर्म नष्ट नहीं होता, प्रत्युत सत् हो जाता है।

**परिशिष्ट भाव**—पचीसवें श्लोकमें निष्कामभावसे कर्म करनेकी बात आयी थी—**'अनभिसन्धाय फलम्'**। अब यहाँ भगवान्के लिये कर्म करनेकी बात आयी है। मुक्ति चाहनेवाले निष्कामभावसे कर्म करते हैं—**'मोक्षकाङ्क्षिभिः'** (गीता १७। २५) और भक्ति चाहनेवाले भगवान्के लिये कर्म करते हैं (गीता—नवें अध्यायका छब्बीसवाँ, सत्ताईसवाँ, अट्ठाईसवाँ श्लोक)।

भगवान्का सम्बन्ध होनेसे भी कर्म 'सत्' अर्थात् सत्-फल देनेवाला हो जाता है और असत् के सम्बन्धका त्याग होनेसे भी कर्म 'सत्' हो जाता है।

सम्बन्ध—पूर्वश्लोकमें आया कि परमात्माके उद्देश्यसे किये गये कर्म 'सत्' हो जाते हैं। परन्तु परमात्माके उद्देश्यसे रहित जो कर्म किये जाते हैं, उनकी कौन-सी संज्ञा होगी? इसे आगेके श्लोकमें बताते हैं।