ब्रह्मार्पणं ब्रह्महविर्ब्रह्माग्नौ ब्रह्मणा हुतम्।
ब्रह्मैव तेन गन्तव्यं ब्रह्मकर्मसमाधिना।।4.24।।
।।4.24।। अर्पण (अर्थात् अर्पण करने का साधन श्रुवा) ब्रह्म है और हवि (शाकल्य अथवा हवन करने योग्य द्रव्य) भी ब्रह्म है ब्रह्मरूप अग्नि में ब्रह्मरूप कर्ता के द्वारा जो हवन किया गया है वह भी ब्रह्म ही है। इस प्रकार ब्रह्मरूप कर्म में समाधिस्थ पुरुष का गन्तव्य भी ब्रह्म ही है।।
The essential meaning Lord Krishna is conveying here is the establishing of a higher consciousness that sees all activities as offerings to the Brahman or the spiritual substratum pervading all existence. Everything is spoken as the Brahman because everything is emanated from the Brahman and everything is contained within the Brahman. It should not be assumed that the unlimited myriad of individual beings are in the likeness of the Brahman because that would be erroneous. The Brahman is the whole and all others are infinitesimal parts of the whole and subservient to it because all comes into existence from the Brahman. In the Padma Purana the sages speak that: The Supreme Lord is verily is the essence and the total of the Vedas. Everything is verily the vision of the Supreme Lords consciousness and the Brahman is the manifestation of this consciousness. With the equanimity of ones intellect Brahman is realised to be the performer of all actions. Now begins the summation. How can pride be relinquished? By offering pride to the Brahman along with other unwanted hindrances. The paraphernalia offered to the Brahman is called Brahmarpanamas and they include the fire itself, the ghee or clarified butter and foodgrains offered to the sacred fire as well as the performer of the yagna or worship who propitiates the Supreme Lord by offering oblations. So the Brahman is also the performing presribed Vedic actions with equanimity in higher consciousness. But even with this equanimity all are eternally subservient to the Supreme Lord. The Mahabharata confirms that only the respendent Supreme Lord Krishna is independent everything else is dependent upon Him.