BG 17.24

Therefore, transcendentalists undertaking performances of sacrifice, charity and penance in accordance with scriptural regulations begin always with oṁ, to attain the Supreme.

17.24. Therefore, the scripture-prescribed acts of sacrifice, gift and austerity of those who are habituated to have Brahman-discourses, commence (or take place) invariably, with the utterance of OM.

17.24 Therefore all acts of sacrifice, gifts and austerities, prescribed by the scriptures, are always begun by those who understand the Spirit with the word Om.

17.24 See Comment under 17.27

17.24 After pronouncing Om, the Vedas are recited. Thus the connection of the syllable Om with the Vedas and the rituals enjoined in the Vedas such as sacrifices has been described. As the Vedas are connected with the word Om, all belonging to the three stations of life who memorise the Vedas and perform the rituals inculcated in them, are included in the expression, 'expounders of the Vedas.' Now, He describes the manner by which the word Tat is connected with them:

17.24 Tasmat, therefore; yajna-dana-tapah, kriyah, acts of sacrifice, charity and austerity-acts in the form of sacrifice etc.; vidhana-uktah, as prescribed through injunctions, as ordained by the scriptures; brahma-vadinam, of those who study and expound the Vedas; satatam, always; pravartante, commence; udahrtya, after uttering; om iti, the syllable Om.

17.24 Therefore, the Veda-enjoined sacrificial acts, gifts and austerity by these expounders of the Veda, or those belonging to the first three stations are always and at all times begun after pronouncing Om at the beginning.

17.24 Therefore, acts of sacrifice, charity and austerity as prescribed through injunctions, of those who study and expound the Vedas, always commence after uttering the syllable Om.