17-27

यज्ञे तपसि दाने च स्थितिः सत् इति चोच्यते ।
कर्म चैव तदर्थीयम् सत् इत्येवाभिधीयते ॥ २७ ॥

yajJe tapasi dAne ca sthitiH sat iti cocyate |
karma caiva tadarthIyam sat ityevAbhidhIyate || 27 ||

स्थितिः [sthitiH] Standing यज्ञे तपसि दाने च [yajJe tapasi dAne ca] in worship, discipline and charity च [ca] is also उच्यते [ucyate] called सत् इति [sat iti] as ‘sat’. कर्म [karma] The actions तदर्थीयम् च [tadarthIyam ca] and people who perform them अभिधीयते च [abhidhIyate ca] are also referred to सत् एव [sat eva] by the word ‘sat’ itself.

Hence, the actions of worship, discipline and charity are called ‘sat’, by virtue of having excellence in them. These actions are specified by the Lord and done by people who follow the Vedas. These people are also called ‘sat’.

The Vedas and their activities are denoted by the word ब्राह्मण [brAhmaNa] - meaning they are related to the Lord. Those who follow the Vedas are characterized by their association with the sounds of ‘Om’, ‘tat’ and ‘sat’. That’s how they are distinct from things that aren’t specified in the Vedas and from those who disregard the Vedas.