Text 27

yat karosi yad asnasi
yaj juhosi dadasi yat
yat tapasyasi kaunteya
tat kurusva mad-arpanam

Translation

Whatever you do, whatever you eat, whatever you offer or give away, and whatever austerities you perform—do that, O son of Kunti, as an offering to Me. 

Commentary by Srila Prabhupada 

Thus, it is the duty of everyone to mold his life in such a way that he will not forget Krishna in any circumstance. Everyone has to work for maintenance of his body and soul together, and Krishna recommends herein that one should work for Him. Everyone has to eat something to live; therefore he should accept the remnants of foodstuffs offered to Krishna. Any civilized man has to perform some religious ritualistic ceremonies; therefore Krishna recommends, “Do it for Me,” and this is called arcana. Everyone has a tendency to give something in charity; Krishna says, “Give it to Me,” and this means that all surplus money accumulated should be utilized in furthering the Krishna consciousness movement. Nowadays people are very much inclined to the meditational process, which is not practical in this age, but if anyone practices meditating on Krishna twenty-four hours a day by chanting the Hare Krishna mantra round his beads, he is surely the greatest meditator and the greatest yogi. as substantiated by the Sixth Chapter of Bhagavad-gita.

Commentary by Sri Visvanatha Cakravarti Thakur

"Among all the types of bhakti you have mentioned starting with mention of the sufferer, the desirer of wealth, the inquisitive and jnani, which bhakti should I perform?"

O Arjuna, because you cannot reject karma, jnana and other processes in your present state, and are not qualified for the supreme bhakti, kevala bhakti, and because you should not degrade yourself to perform the inferior sakama bhakti, you should perform bhakti, with a slight mixture of karma and jnana (karma jnana misra pradhani bhuta bhakti), but which is niskama. Krishna explains this in two verses.

Whatever you do, whether following rules of the Veda or whether it is worldy action, whatever you eat or drink in ordinary life, whatever austerities you perform, do it in such a way that it is an offering to me. One should call this neither niskama karma yoga nor bhakti yoga. The practitioners of karma yoga offer actions prescribed in the scriptures to the Lord, but not whatever actions they do in ordinary life. This view is accepted by everyone. The devotees, however, offer to the Lord all the actions of their mind, pranas and senses. The method of bhakti is stated:

kayena vaca manasendriyair va
buddhyatmana vanusrta-svabhavat
karoti yad yat sakalam parasmai
narayanayeti samarpayet tat

In accordance with the particular nature one has acquired in conditioned life, whatever one does with body, words, mind, senses, intelligence or purified consciousness one should offer to the Supreme, thinking, "This is for the pleasure of Lord Narayana." SB 11.2.36

"But when you mention that I should offer in sacrifice, that sacrifice is derived from arcana, which is an anga of bhakti, aiming at the pleasure of Visnu. And when you mention austerities, it means vows such as ekadasi fast. This is all ananya bhakti. How can you say that it is not?"

True, but ananya bhakti does not mean that you perform an action and then offer it to the Lord. Rather, the action is done simultaneously with the offering to the Lord. This is mentioned by Prahlada when he says iti pumsarpita visnau bhaktis cen nava-laksana kriyeta bhagavaty: this bhakti of nine types offered to the Lord should be performed for the Lord. SB 7.5.24

Sridhara Svami has explained this Bhagavatam verse. "In ananya bhakti, acts first offered to the Lord should be performed, rather than performing the acts and then offering them later."

Thus, the present verse is not included in kevala bhakti, since the acts are performed and then offered.