B.G 4.24
brahmārpaṇaṁ brahmahavirbrahmāgnau brahmaṇā hutam। brahmaiva tena gantavyaṁ brahmakarmasamādhinā ॥24॥
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.
jñānāvasthitacetastvaṁ spaṣṭayati - brahmārpaṇam iti। sarvam etat brahmeti ucyate tadadhīnasattāpratītitvāt। na tu tatsvarūpatvāt। uktaṁ hi
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:
"tvadadhīnaṁ yataḥ sarvam ataḥ sarvo bhavāniti। vadanti munayaḥ sarve na tu sarvasvarūpataḥ॥"
iti pādme।
"Sages declare everything as you, because everything depends on you. But not because you are the essence of everything."
-states Padma Purana
"sarvaṁ tatprajñānetram"
iti ca।
"Everything is under the purview of that lord's conscious eyes."
-stated thus as well.
"etaṁ hyeva bahvr̥cāḥ"
ityādi ca।
"The learned say this (Brahma) alone is the cause."
-states Vēdic testimonials.
samādhinā saha brahmaiva karma ॥24॥
Even the equanimous state of 'samādhi', like actions are dependent on Brahman alone.