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Oṃ Tat Sat (ॐ तत् सत्)

BG 17.23: “Oṃ Tat Sat — this is remembered as the threefold designation of Brahman; by it the brāhmaṇas, the Vedas, and the sacrifices were ordained of old.” Chapter 17 has just sorted worship, food, austerity, and giving into sattvic, rajasic, and tamasic grades; the closing formula is what lifts an act out of that calculus of quality and offers it up.

How the three are used

BG 17.24BG 17.27 assign each syllable a role. Oṃ begins every act of sacrifice, gift, and austerity performed by those who know Brahman. Tat (“That”) is uttered by those seeking liberation when they perform such acts without aiming at the fruit — the word points the deed away from oneself. Sat (“the Real, the Good”) names both existence and goodness: it is applied to steadfastness in sacrifice, austerity, and gift, and to “action for the sake of That.” The chapter’s last word, BG 17.28, is the counterweight: whatever is offered or done “without faith” is asat — “nothing, here or hereafter.”