|Chapter 17: The Divisions of Faith|
Bhaktivedanta VedaBase: Bhagavad-gītā As It Is 17.24
tasmād oḿ ity udāhṛtya
tasmāt — therefore; oḿ — beginning with oḿ; iti — thus; udāhṛtya — indicating; yajña — of sacrifice; dāna — charity; tapaḥ — and penance; kriyāḥ — performances; pravartante — begin; vidhāna-uktāḥ — according to scriptural regulation; satatam — always; brahma-vādinām — of the transcendentalists.
Therefore, transcendentalists undertaking performances of sacrifice, charity and penance in accordance with scriptural regulations begin always with oḿ, to attain the Supreme.
Oḿ tad viṣṇoḥ paramaḿ padam (Ṛg Veda 1.22.20). The lotus feet of Viṣṇu are the supreme devotional platform. The performance of everything on behalf of the Supreme Personality of Godhead assures the perfection of all activity.
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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness