B.G 4.25 and 26

दैवमेवापरे यज्ञं योगिनः पर्युपासते। ब्रह्माग्नावपरे यज्ञं यज्ञेनैवोपजुह्वति ॥२५॥

daivamevāpare yajñaṁ yoginaḥ paryupāsate। brahmāgnāvapare yajñaṁ yajñenaivopajuhvati ॥25॥

श्रोत्रादीनींद्रियाण्यन्ये संयमाग्निषु जुह्वति। शब्दादीन् विषयानन्य इंद्रियाग्निषु जुह्वति ॥२६॥

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.

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.