B.G 18.05

यज्ञदानतपःकर्म न त्याज्यं कार्यमेव तत्। यज्ञो दानं तपश्चैव पावनानि मनीषिणाम् ॥५॥

yajñadānatapaḥkarma na tyājyaṃ kāryameva tat। yajño dānaṃ tapaścaiva pāvanāni manīṣiṇām ॥5॥

[यज्ञ (yajña) - sacrifice; दान (dāna) - charity; तपः (tapaḥ) - austerity; कर्म (karma) - action; न (na) - not; त्याज्यम् (tyājyam) - to be abandoned; कार्य (kārya) - should be done; एव (eva) - indeed; तत् (tat) - that; यज्ञः (yajñaḥ) - sacrifice; दानम् (dānam) - charity; तपः (tapaḥ) - austerity; च (ca) - and; एव (eva) - indeed; पावनानि (pāvanāni) - purifiers; मनीषिणाम् (manīṣiṇām) - of the wise;]

Sacrifice, charity, and austerity should not be abandoned; they must indeed be performed. Sacrifice, charity, and austerity are purifiers of the wise.

एतान्यपि तु कर्माणि सङ्गं त्यक्त्वा फलानि च। कर्तव्यानीति मे पार्थ निश्चितं मतमुत्तमम् ॥६॥

etānyapi tu karmāṇi saṅgaṃ tyaktvā phalāni ca। kartavyānīti me pārtha niścitaṃ matamuttamam ॥6॥

[एतानि (etāni) - these; अपि (api) - also; तु (tu) - but; कर्माणि (karmāṇi) - actions; सङ्गं (saṅgam) - attachment; त्यक्त्वा (tyaktvā) - abandoning; फलानि (phalāni) - fruits; च (ca) - and; कर्तव्यानि (kartavyāni) - duties; इति (iti) - thus; मे (me) - my; पार्थ (pārtha) - O son of Pritha; निश्चितं (niścitam) - certain; मतम् (matam) - opinion; उत्तमम् (uttamam) - highly regarded;]

O Arjuna, these actions also should be performed without attachment or desire for results, as duties; this is my firm and highly regarded opinion.

Gīta Tātparya 18.06

Sacrifice, charity and austerity are of various types, including giving knowledge, offering protection etc. as elaborated in 4.28. Chanting name of the Lord can be done by all. Hence, these duties must be performed by all classes of society, and is not restricted to a few, as interpreted by other Āchāryas.

Note: The below argument is presented to oppose the view of other Acharyas, who have argued sacrifices, charity and austerity are meant for only specific classes of people.

द्रव्ययज्ञादीनां मध्ये स्वोचितो यज्ञो विद्यादानादिषु स्वोचितं दानं स्वोचितं तपश्च सर्वैः वर्णाश्रमिभिः अन्यैश्च कार्यमेवेत्यर्थः। विष्णुनामस्वाध्यायो अन्त्यानां सत्योपवासादितपश्च ॥५, ६॥

dravyayajñādīnāṃ madhye svocito yajño vidyādānādiṣu svocitaṃ dānaṃ svocitaṃ tapaśca sarvaiḥ varṇāśramibhiḥ anyaiśca kāryamevetyarthaḥ। viṣṇunāmasvādhyāyo antyānāṃ satyopavāsāditapaśca ॥5, 6॥

[द्रव्ययज्ञादीनां (dravyayajñādīnāṃ) - of material sacrifices; मध्ये (madhye) - among; स्वोचितः (svocitaḥ) - appropriate; यज्ञः (yajñaḥ) - sacrifice; विद्यादानादिषु (vidyādānādiṣu) - in the giving of knowledge, etc.; स्वोचितं (svocitaṃ) - appropriate; दानं (dānaṃ) - charity; स्वोचितं (svocitaṃ) - appropriate; तपः (tapaḥ) - austerity; च (ca) - and; सर्वैः (sarvaiḥ) - by all; वर्णाश्रमिभिः (varṇāśramibhiḥ) - by those in the social and spiritual orders; अन्यैः (anyaiḥ) - by others; च (ca) - and; कार्यं (kāryaṃ) - to be done; एव (eva) - indeed; इत्यर्थः (ityarthaḥ) - this is the meaning; विष्णुनामस्वाध्यायः (viṣṇunāmasvādhyāyaḥ) - study of the names of Vishnu; अन्त्यानां (antyānāṃ) - of the lowest; सत्योपवासादितपः (satyopavāsāditapaḥ) - truth, fasting, etc.; च (ca) - and;]

Among the various types of sacrifices, the one that is appropriate should be performed. In the giving of knowledge and other acts, appropriate charity and austerity should be practiced by all, including those in different social and spiritual orders. This is the essence. The study of Vishnu's names, truthfulness, fasting, and other austerities is also to be observed by the lowest classes as well.