B.G 4.24
ब्रह्मार्पणं ब्रह्महविर्ब्रह्माग्नौ ब्रह्मणा हुतम्। ब्रह्मैव तेन गन्तव्यं ब्रह्मकर्मसमाधिना ॥२४॥
That Brahman, the absolute supreme reality, is the offering, that Brahman is the sacrifice, that Brahman is the fire that consumes, that Brahman is the destination to be reached, and all actions and equanimous state depend on that Brahman alone.
Gīta Bhāshya 4.24
How to establish knowledge firmly in consciousness is further clarified. Such a person envisions Brahman everywhere, as he is always aware of the dependent existence of the universe on the Brahman, the supreme reality. 'samādhinā' - even the equanimous state of Samadhi.
ज्ञानावस्थितचेतस्त्वं स्पष्टयति - ब्रह्मार्पणम् इति। सर्वम् एतत् ब्रह्मेति उच्यते तदधीनसत्ताप्रतीतित्वात्। न तु तत्स्वरूपत्वात्। उक्तं हि-
Previously referred state of 'jñānāvasthitacetasaḥ' i.e. 'state where knowledge is firmly established in conciousness', is further clarified by the 'brahmārpaṇa' verse. All this is declared as Brahman, the supreme reality, because of its dependent existence and perception. But not because of its inherent nature. Therefore, it is said:
"त्वदधीनं यतः सर्वम् अतः सर्वो भवानिति। वदन्ति मुनयः सर्वे न तु सर्वस्वरूपतः॥"
इति पाद्मे।
"Sages declare everything as you, because everything depends on you. But not because you are the essence of everything."
-states Padma Purana
"सर्वं तत्प्रज्ञानेत्रम्"
इति च।
"Everything is under the purview of that lord's conscious eyes."
-stated thus as well.
"एतं ह्येव बह्वृचाः"
इत्यादि च।
"The learned say this (Brahma) alone is the cause."
-states Vēdic testimonials.
समाधिना सह ब्रह्मैव कर्म ॥२४॥
Even the equanimous state of 'samādhi', like actions are dependent on Brahman alone.