B.G 4.25 and 26

daivamevāpare yajñaṁ yoginaḥ paryupāsate। brahmāgnāvapare yajñaṁ yajñenaivopajuhvati ॥25॥

śrotrādīnīṁdriyāṇyanye saṁyamāgniṣu juhvati। śabdādīn viṣayānanya iṁdriyāgniṣu juhvati ॥26॥

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 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.

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

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.