brahmārpaṇaṁ brahma havirbrahmāgnau brahmaṇā hutam
brahmaiva tena gantavyaṁ brahmakarmasamādhinā
Havan Brahmn havi Brahm hai, karta bhi brahm
Hai agni bhi brahmn aur ahuti bhi brahmn
Siva brahmn ke kuch bhi dekhe na jo,
Pata hai phal brahmn rupi vo.
In the sacrifice in which the offering, oblation, etc. is Brahmn, is done by a performer in the form of Brahmn, the action of offering oblation in the fire of Brahmn is also Brahmn, the yogi who abides in this Brahmic action attains the goal which is also Brahmn.
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This verse is a marvellous guiding light of the depth and extensiveness of the Gita philosophy. The great statement (mahavakya) unfolding essential truth principle of the Vedas 'sarvam khalvidam brahmn' has been presented in a unique way. The nature of sacrifice has been expounded in a striking, wonderful and thrilling manner. The nobility of the eternal vedic emotions is found. All is Brahmn and there is nothing apart from it. Whatever action is to be performed to start with there should be an attitude of sacrifice, and further more, the sacrificial attitude should not be limited to mere ritualistic actions performed before sacrificial pit. In that too there should be Brahmic feelings! The inner emotions of the sport of lifting of Govardhan mountain by the Lord should be mentally visualized. In association with the cowherd boys and ladies of Vraja it is Kanhaiya who is making the offering, and the one who accepts the offering as the Govardhan. The Lord is also Kanhaiya. Whatever is being offered also is His, His form and is being done by Him. Offerer is He, the oblation is He, acceptor is also He, doer is He, act is He, means is He, goal is He-the pinnacle of spiritual emotions. When Brahmn is in actions, thoughts, then what else will be attained? Definitely and undoubtedly the attainment will also be Brahmn. 'Yadrishi bhavana yasya sidhhbharvati tadrishi' whatever one's attitude is so will be the perfection achieved, meaning attainment.
The action is important, but the attainment is not in accordance with action but in accordance with attitude. This view gives the Gita the highest place in the entire world's literature. To make sacrifice and all things related to it imbued with Brahmic consciousness and the inspiration to attain Brahmn in this manner, on reading and hearing this, who will not desire to hold a scripture like the Gita close to one's heart and abide in it.