B.G 17.26
sadbhāve sādhubhāve ca sadityetat prayujyate। praśaste karmaṇi tathā sacchabdaḥ pārtha yujyate ॥26॥
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.
sadhbhāvaśabdena prajananaṃ sūcitam। omityuktvā anabhisandhāya phalaṃ yajñadānatapādikṛtāṃ atiprīteḥ nāma sāmyāt brahmaiva niṣpāditaṃ bhavatītyāśayaḥ। tathāca ṛgvedakhileṣu-
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:
oṃ yajñādyā niṣphalaṃ karma tat syāt sad vai tadarthaṃ karmeti vadanti vedāḥ। tacchabdānāṃ sannidherbrahmaprītestadrūpatvājjanitaṃ brahma tasya॥
"'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."
iti ॥26॥
- stated thus.
॥ iti śrīmadānandatīrthabhagavatpādācāryaviracite śrībhagavadgītābhāṣye saptadaśādhyāyaḥ ॥
This marks the conclusion of the seventeenth chapter in the esteemed commentary on the Śrī Bhagavad Gītā, authored by the revered teacher Ānandatīrtha Bhagavatpāda.
