Chapter 17 - Verse 27

यज्ञे तपसि दाने च स्थितिः सदिति चोच्यते ।
कर्म चैव तदर्थीयं सदित्येवाभिधीयते ॥ २७ ॥

yajñe tapasi dāne ca sthitiḥ saditi cocyate .
karma caiva tadarthīyaṃ sadityevābhidhīyate .. 27 ..


Devotion to sacrifice, austerity and gift is also spoken of as ‘Sat’; and even action in connection with these is called ‘Sat.’
Read the commentary

Sacrifice: the act of sacrifice. Spoken of: by the learned. These: sacrifice, gift and austerity. Or, ’tadarthiyam karma’ may be interpreted to mean action for the sake of the Lord whose triple designation is the subject of treatment here. These acts of sacrifice, gift and austerity,—even such of them as are not of the Sattvic class and are imperfect,—turn out to be Sattvic and perfect ones, on applying to them with faith the triple designation of Brahman.

Works without faith are fruitless.

Because all these acts become perfect when done in full faith, therefore,