B.G 18.05

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

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

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

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.

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

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.