adesa-kale yad danam apatrebhyas cha diyate। asat-kritam avajnatam tat tamasam udahrtam॥ 17.22 ॥

Sri Krishna said: O Arjuna, And charity performed at an impure place, at an improper time, to unworthy persons, or without proper attention and respect is said to be in the mode of ignorance.

om tat sat iti nirdeso brahmanas tri-vidhah smrtah। brahmanas tena vedas cha yajnas cha vihitah pura॥ 17.23 ॥

Sri Krishna said: O Arjuna, From the beginning of creation, the three words "Om Tat Sat" were used to indicate the  Absolute Truth. These three symbolic representations were used by Brahmins while chanting the hymns of the Vedas and during sacrifices for the satisfaction of the God.

tasmad om ity udahrtya yajna-dana-tapah-kriyah। pravartante vidhanoktah satatam brahma-vadinam॥ 17.24 ॥

Sri Krishna said: O Arjuna, Therefore, transcendentalists undertaking performances of sacrifice, charity and penance in accordance with scriptural regulations begin always with Om, to attain the God.

tad ity anabhisandhaya phalam yajna-tapah-kriyah। dana-kriyas cha vividhah kriyante moksha-kanksibhih॥ 17.25 ॥

Sri Krishna said: O Arjuna, Without desiring fruit producing results, one should perform various kinds of sacrifice, penance and charity with the word Tat. The purpose of such transcendental activities is to get free from material entanglement.