Text 24 Jul
The Divisions of Earth
773
the first goal. Then  tattvamasi  indicates the second goal. And  sad eva saumya  indicates the third goal. Combined they become  om tat sat . Formerly when Brahmā, the first created living entity, performed sacrifices, he spoke these three names of the Supreme Personality of Godhead. The same principle holds by disciplic succession. So this hymn has great significance.  Bhagavad-gītā  recommends, therefore, that any work done should be done for  om tat sat , or for the Supreme Personality of Godhead. When one performs penance, charity, and sacrifice with these three words, he is acting in Kṛṣṇa consciousness. Kṛṣṇa consciousness is a scientific execution of transcendental activities which enables one to return home, back to Godhead. There is no loss of energy in acting in such a transcendental way.
TEXT 24
तस्मादोमित्युदाहृत्य यज्ञदानतपःक्रियाः । प्रवर्तन्ते विधानोक्ताः सततं ब्रह्मवादिनाम् ॥२४॥
tasmād om ity udāhṛtya yajña-dāna-tapaḥ-kriyāḥ pravartante vidhānoktāḥ satataṁ brahma-vādinām
tasmāt —therefore;  om —beginning with  om ;  iti —thus;  udāhṛtya —indicating;  yajña —sacrifice;  dāna —charity;  tapaḥ —penance;  kriyāḥ —performances;  pravartante —begins;  vidhāna-uktāḥ —according to scriptural regulation;  satatam —always;  brahma-vādinām —of the transcendentalists.
TRANSLATION
Thus the transcendentalists undertake sacrifices, charities, and penances, beginning always with om, to attain the Supreme.
PURPORT
Om tad viṣṇoḥ paramaṁ padam.  The lotus feet of Viṣṇu are the supreme devotional platform. The performance of everything on behalf of the Supreme Personality of Godhead assures the perfection of all activity.