B.G 17.26
सद्भावे साधुभावे च सदित्येतत् प्रयुज्यते। प्रशस्ते कर्मणि तथा सच्छब्दः पार्थ युज्यते ॥२६॥
The term 'Sat' is employed to denote both existence as a reality and goodness. Likewise, O Arjuna, the word 'Sat' is used to signify auspicious actions as well.
Gīta Bhāshya 17.26
The term 'sadhbhāva' i.e. good intention, indicates the creation of the universe. 'Om' - with this sound sacrifices must be performed with fruitless intentions; 'tat sat' - with that intention the Vedas prescribe actions. From those sounds, the Brahman is pleased.
सद्भावशब्देन प्रजननं सूचितम्। ओमित्युक्त्वा अनभिसन्धाय फलं यज्ञदानतपआदिकृतां अतिप्रीतेः नाम साम्यात् ब्रह्मैव निष्पादितं भवतीत्याशयः। तथाच ऋग्वेदखिलेषु-
The term 'sadhbhāva' i.e. good intention, indicates the creation of the universe. By uttering the sound 'Om', one must perform sacrifices, charity, austerities, etc. without desiring results. From it, the Lord becomes very pleased. As its utterance is Brahman itself, he becomes close to Brahman. Therefore, it is stated in the Rigvedakhila:
ओं यज्ञाद्या निष्फलं कर्म तत् स्यात् सद् वै तदर्थं कर्मेति वदन्ति वेदाः। तच्छब्दानां सन्निधेर्ब्रह्मप्रीतेस्तद्रूपत्वाज्जनितं ब्रह्म तस्य॥
"'Om' - with this sound sacrifices must be performed with fruitless intentions; 'tat sat' - with that intention the Vedas prescribe actions. From those sounds, the Brahman is pleased. By its nature the Lord Brahma is produced, i.e. the Universe is produced."
इति ॥२६॥
- stated thus.
॥ इति श्रीमदानन्दतीर्थभगवत्पादाचार्यविरचिते श्रीभगवद्गीताभाष्ये सप्तदशोध्यायः ॥
This marks the conclusion of the seventeenth chapter in the esteemed commentary on the Śrī Bhagavad Gītā, authored by the revered teacher Ānandatīrtha Bhagavatpāda.