Text 24

aham hi sarva-yajnanam
bhokta ca prabhur eva ca
na tu mam abhijananti
tattvenatas cyavanti te

Translation

I am the only enjoyer and master of all sacrifices. Therefore, those who do not recognize My true transcendental nature fall down. 

Commentary by Srila Prabhupada 

Here it is clearly stated that there are many types of yajna performances recommended in the Vedic literatures, but actually all of them are meant for satisfying the Supreme Lord. Yajna means Vishnu. In the Third Chapter of Bhagavad-gita it is clearly stated that one should only work for satisfying Yajna, or Vishnu. The perfectional form of human civilization, known as varnashrama-dharma, is specifically meant for satisfying Vishnu. Therefore, Krishna says in this verse, “I am the enjoyer of all sacrifices because I am the supreme master.” Less intelligent persons, however, without knowing this fact, worship demigods for temporary benefit. Therefore they fall down to material existence and do not achieve the desired goal of life. If, however, anyone has any material desire to be fulfilled, he had better pray for it to the Supreme Lord (although that is not pure devotion), and he will thus achieve the desired result.

Commentary by Sri Visvanatha Cakravarti Thakur

This verse expands on the phrase avidhi purvakam. I am the only enjoyer of fruits, being another form of the devatas, and I am the only master (prabhu), the giver of fruits. But they do not know this about me factually. For instance, such persons think, "I am a worshipper of the sun. May the sun be pleased with me and give me my desired results. The sun is the Supreme Lord, not Narayana. He gives me faith in him, and gives the results of my worship." Thus lacking true knowledge about me, they return to this world.

But those who worship me as the form of the universe, understanding that they are worshipping Narayana, the Supreme Lord through the form of the sun, attain liberation. It is thus indicated here that one must worship the Lord's vibhutis such as the sun while understanding that they are vibhutis of the Lord.