Texts 26-27

sad-bhave sadhu-bhave ca
sad ity etat prayujyate
prasaste karmani tatha
sac-chabdah partha yujyate

yajne tapasi dane ca
sthitih sad iti cocyate
karma caiva tad-arthiyam
sad ity evabhidhiyate

Translation

The Absolute Truth is the objective of devotional sacrifice, and it is indicated by the word sat. The performer of such sacrifice is also called sat, as are all works of sacrifice, penance and charity which, true to the absolute nature, are performed to please the Supreme Person, O son of Pritha.

Commentary by Srila Prabhupada 

The words prasaste karmani, or “prescribed duties,” indicate that there are many activities prescribed in the Vedic literature which are purificatory processes, beginning from the time of conception up to the end of one’s life. Such purificatory processes are adopted for the ultimate liberation of the living entity. In all such activities it is recommended that one vibrate om tat sat. The words sad-bhave and sadhu-bhave indicate the transcendental situation. Acting in Krishna consciousness is called sattva, and one who is fully conscious of the activities of Krishna consciousness is called a sadhu. In the Srimad-Bhagavatam (3.25.25) it is said that the transcendental subject matter becomes clear in the association of the devotees. The words used are satam prasangat. Without good association, one cannot achieve transcendental knowledge. When initiating a person or offering the sacred thread, one vibrates the words om tat sat. Similarly, in all kinds of performance of yajna the object is the Supreme, om tat sat. The word tad-arthiyam further means offering service to anything which represents the Supreme, including such service as cooking and helping in the Lord’s temple, or any other kind of work for broadcasting the glories of the Lord. These supreme words om tat sat are thus used in many ways to perfect all activities and make everything complete.

Commentary by Sri Visvanatha Cakravarti Thakur

Text 26: Because the word sat indicating brahman, is present in the most auspicious things, it should be used in all auspicious activities whether material or spiritual. That is explained in two verses.

The word sat indicates brahman (sad bhave) and the seekers of brahman (sadhu bhave).

Text 27: Sat is situated (sthitih) in sacrifice and other works by being the goal of those works. Any work suitable for serving brahman (tad arthiyam) such as cleaning the Lord's temple, is called sat.