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तदित्यनभिसन्धाय फलं यज्ञतपक्रिया |
दानक्रियाश्च विविधा क्रियन्ते मोक्षकाङ्क्षिभि || 25||
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17.25
Persons who do not desire fruitive rewards, but seek to be free from material entanglements, utter the word “Tat” along with acts of austerity, sacrifice, and charity.

The fruits of all actions belong to God, and hence, any
yajña
(sacrifice),
tapaḥ
(austerity), and
dānam
(charity), must be consecrated by offering it for the pleasure of the Supreme Lord. Now, Shree Krishna glorifies the sound vibration “Tat,” which refers to
Brahman
. Chanting
Tat
along with austerity, sacrifice, and charity symbolizes that they are not to be performed for material rewards, but for the eternal welfare of the soul through God-realization.