B.G 4.25 and 26

दैवमेवापरे यज्ञं योगिनः पर्युपासते। ब्रह्माग्नावपरे यज्ञं यज्ञेनैवोपजुह्वति ॥२५॥

daivamevāpare yajñaṁ yoginaḥ paryupāsate। brahmāgnāvapare yajñaṁ yajñenaivopajuhvati ॥25॥

[दैवम् एव अपरे यज्ञं योगिनः पर्युपासते। ब्रह्म अग्नौ अपरे यज्ञं यज्ञेन एव उपजुह्वति॥
daivam = divine; eva = indeed; apare = others; yajñaṁ = from sacrifice; yoginaḥ = yogis; paryupāsate = worship / contemplation;। brahma = the absolute reality, the lord; agnau = in the fire; apare = others; yajñaṁ = sacrifice; yajñena = through sacrifice; eva = indeed/ even; upajuhvati = offer;॥]

श्रोत्रादीनींद्रियाण्यन्ये संयमाग्निषु जुह्वति। शब्दादीन् विषयानन्य इंद्रियाग्निषु जुह्वति ॥२६॥

śrotrādīnīṁdriyāṇyanye saṁyamāgniṣu juhvati। śabdādīn viṣayānanya iṁdriyāgniṣu juhvati ॥26॥

[श्रोत्रादीनि इद्रियाणि अन्ये संयम अग्निषु जुह्वति। शब्दादीन् विषयान् अन्य इंद्रिय अग्निषु जुह्वति॥
śrotrādīni = senses such as hearing; idriyāṇi = senses; anye = others; saṁyama = control or restraint; agniṣu = in the fire; juhvati = offer or sacrifice;। śabdādīn = sound and others; viṣayān = objects; anya = others; iṁdriya = senses; agniṣu = in the fire; juhvati = offer or sacrifice;]

Some engage in 'yajna' to worship the lord, while Yogis meditate on the absolute reality, the lord Brahman, as 'yajna'. Others make offerings into the fire of 'yajna', and consider it as 'yajna'. Some offer the senses such as hearing into the fire of restraint, while others offer the sensual objects such as sound into the fire of the senses.

Gīta Bhāshya 4.25 and 26

The contemplation and worship of the supreme lord itself is 'yajna'. The word 'Yajna' denotes the supreme reality in the form of the lord Bhagavan.

यज्ञभेदान् आह - दैवम् इत्यादिना। दैवं भगवन्तम्। स एव तेषां यज्ञः। भगवदुपासनम् यज्ञम्, इति क्रिया विशेषणम्। नान्यत् तेषाम् अस्ति यतीनां केषाञ्चित्। यज्ञं भगवन्तम्।

yajñabhedān āha - daivam ityādinā। daivaṁ bhagavantam। sa eva teṣāṁ yajñaḥ। bhagavadupāsanam yajñam, iti kriyā viśeṣaṇam। nānyat teṣām asti yatīnāṁ keṣāñcit। yajñaṁ bhagavantam।

[yajñabhedān = different types of 'yajna'; āha = are explained; - daivam ityādinā = by 'daiva' and such verses;। daivaṁ = the word 'daivaṁ'; bhagavantam = here refers to 'Bhagavan', the supreme lord;। sa = he; eva = alone; teṣāṁ = is their; yajñaḥ = yajna;। bhagavadupāsanam = the contemplation and worship of the lord; yajñam = is yajna; iti = thus is; kriyā viśeṣaṇam = the speciality of the activity;। nānyat = not others; teṣām = for them; asti = exists; yatīnāṁ = for ascetics; keṣāñcit = for some desiring;। yajñaṁ = the word 'yajñaṁ'; 'bhagavantam = is supreme reality, the Bhagavan;]

Different types of 'yajna' are explained by 'daiva' and such verses. The word 'daivaṁ' refers to 'Bhagavan', the supreme lord. He alone is their 'yajna'. The contemplation and worship of the supreme lord itself is 'yajna'. Such is the speciality of the activity involving contemplation and worship. For some aspiring ascetics, there is no other (path). The word 'Yajna', i.e. sacrifice, itself denotes the supreme reality in the form of the lord Bhagavan.

"यज्ञेन यज्ञम्", "यज्ञो विष्णुर्देवता"

"yajñena yajñam", "yajño viṣṇurdevatā"

[yajñena = from Yajna; yajñam = worship Yajna; yajño = the Yajna; viṣṇurdevatā = is the deity in the form of lord Vishnu;]

"From Yajna, the sacrifice, attain Yajna, the lord.", "The Yajna is the deity in the form of lord Vishnu."

इत्यादिश्रुतिभ्यः।

ityādiśrutibhyaḥ।

[ityādiśrutibhyaḥ = are the Vēdic testimonials;]

- are the Vēdic testimonials.

यज्ञेन प्रसिद्धेनैव। यज्ञं प्रति यज्ञेन जुह्वतीति सर्वत्र समम् "तं यज्ञम्" इत्यादौ। उक्तं च-

yajñena prasiddhenaiva। yajñaṁ prati yajñena juhvatīti sarvatra samam "taṁ yajñam" ityādau। uktaṁ ca

[yajñena = by sacrifice; prasiddhenaiva = indeed renowned;। yajñaṁ = yajna; prati = towards; yajñena = by yajna; juhvatīti = offers, thus; sarvatra = everywhere; samam = equally; "taṁ yajñam" = "that yajna"; ityādau = and so on;। uktaṁ ca = it is also said;]

By well established and renowned tradition, the word "yajñena" means "by means of sacrifice". The word 'yajñaṁ' is used always to refer to the person, in this case the lord, for whose sake sacrifice is being conducted. Example of "taṁ yajñam" from Purusha sukta (Rig 10.90) is given as an example. It is also said:

"विष्णुं रुद्रेण पशुना ब्रह्मा ज्येष्ठेन सूनुना। अयजन्मानसे यज्ञे पितरं प्रपितामहः॥"

"viṣṇuṁ rudreṇa paśunā brahmā jyeṣṭhena sūnunā। ayajanmānase yajñe pitaraṁ prapitāmahaḥ॥"

["viṣṇuṁ = lord Vishnu; rudreṇa = Rudra; paśunā = as an animal; brahmā = lord Brahma; jyeṣṭhena = his elder; sūnunā = son;। ayajanmānase = worshipped in the mind, from; yajñe = in to sacrifice; pitaraṁ = to his father; prapitāmahaḥ = great grandfather;॥"]

"The great grandfather Brahma worshipped his father Lord Vishnu by offering his eldest son Rudra as sacrifice in his mind."

इति ॥२५,२६॥

iti ॥25,26॥

[iti = thus;]

- states testimonial.

Gīta Tātparya 4.25 and 26

'daivam' - refers to lord Vishnu. Lord Vishnu is called 'Yajna' as he alone derives joy from himself. Sense control and consumption of any sensual objects are to be performed as a sacrifice to lord Vishnu.

दैवं विष्णुमेव यज्ञ इत्युपासते। स्वभोग्यत्वात्स्वयमेव यज्ञः। ब्रह्माख्याग्नौ क्रियायज्ञं तेनैव यज्ञाख्येन विष्णुना समर्पयन्ति। तत्पूजात्वेन श्रोत्रादिसंयमं कुर्वन्ति। तत्पूजात्वेन विषयान् भुञ्जते ॥२५, २६॥

daivaṁ viṣṇumeva yajña ityupāsate। svabhogyatvātsvayameva yajñaḥ। brahmākhyāgnau kriyāyajñaṁ tenaiva yajñākhyena viṣṇunā samarpayanti। tatpūjātvena śrotrādisaṁyamaṁ kurvanti। tatpūjātvena viṣayān bhuñjate ॥25, 26॥

[daivaṁ = the deity; viṣṇumeva = is lord Vishnu only; yajña = as 'Yajna'; ityupāsate = is worshipped;। svabhogyatvātsvayameva = due to being enjoyable, indeed by oneself; yajñaḥ = is 'yajna'। brahmākhyāgnau = in the fire named Brahma; kriyāyajñaṁ = the 'yajna' in the form of actions or deeds; tenaiva = by that alone; yajñākhyena = known as 'yajna'; viṣṇunā = to lord Vishnu; samarpayanti = they offer;। tatpūjātvena = for his worship only; śrotrādisaṁyamaṁ = control of the senses, beginning with hearing; kurvanti = are done;। tatpūjātvena = as part of His worship; viṣayān = the objects; bhuñjate = they consume;]

The deity referred to by the word 'daivaṁ' is lord Vishnu only, as He alone is worshipped as 'Yajna'. He alone is called 'Yajna' as he derives joy from himself. They offer the deeds as sacrifice into the fire known as Brahma. By that process they dedicate it to lord Vishnu, known as the 'Yajna'. They perform control of the senses beginning with the hearing for His worship only. They consume sensual objects only as part of His worship.