तत्सदिति निर्देशो ब्रह्मणस्त्रिविधः स्मृतः।
ब्राह्मणास्तेन वेदाश्च यज्ञाश्च विहिताः पुरा।।17.23।।
।।17.23।। ? तत् सत् ऐसा यह ब्रह्म का त्रिविध निर्देश (नाम) कहा गया है उसी से आदिकाल में (पुरा) ब्राहम्ण? वेद और यज्ञ निर्मित हुए हैं।।
Once again the Supreme Lord Krishna discourses on the modalities of performance of prescribed duties and the activities that are required to be performed by mentioning OM TAT SAT which is veritably the transcendental sound vibration and names of the Supreme Lord in His abstract form. In all creation His transcendental sound vibration OM is the root of all sounds and all pervasively always vibrating within and without. Since all the Vedic scriptures refer to the Supreme Lord with such veneration and reverence He is TAT and because the Supreme Lord is perfect without any defect and always auspicious He is SAT. In the subsidiary chapter of the Rig Veda the word OM is referred to His potency of the brahman which is the spiritual substratum pervading all existence. TAT refers to Himself as the source of the Brahman and SAT denotes that He is the original creator of all existence. The elevated Vaisnavas and Brahmins from one of the four sampradayas or authorised channel of disciplic succession as revealed in Vedic scriptures are ordained to vibrate these transcendental sound vibrations when commencing, executing and concluding all Vedic rites.