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The mantra, oṁ tat sat (oṁ tat sad iti) is used (smṛtaḥ) to indicate (nirdeśo) Brahman [Supreme Spirit] (brahmaṇas) in three ways (tri-vidhaḥ). The brāhmaṇas (brāhmaṇās), the Vedas (vedāś), and (ca) the sacrifices (yajñāś) were created (vihitāḥ) with these sacred syllables (tena) in the beginning (purā). (BG 17.23)

Therefore (tasmād), the transcendentalists [aiming for Brahman realization] (brahma-vādinām) always (satataṁ) begin (pravartante) the performances of sacrifice, charity, and austerity (yajña-dāna-tapaḥ-kriyāḥ) in accordance with scriptural regulations (vidhānoktāḥ) with the chanting of (udāhṛtya) the syllable (ity), oṁ (oṁ). (BG 17.24)

Those transcendentalists seeking liberation (mokṣa-kāṅkṣibhiḥ), not aiming for (anabhisandhāya) some mundane result (phalaṁ), perform (kriyante) various (vividhāḥ) acts of sacrifice, austerity (yajña-tapaḥ-kriyāḥ), and charity (dāna-kriyāś ca) with the chanting of the sound (ity), tad (tad). (BG 17.25)

The sound (ity), sad (sad) is chanted (etat prayujyate) on the platform of Truth (sad-bhāve) and (ca) in saintly disposition (sādhu-bhāve), and (tathā) the sound, sad (sac-chabdaḥ) is chanted (yujyate) to preside over auspicious actions (praśaste karmaṇi). And (ca), being established (sthitiḥ) in sacrifice, austerity, and charity (yajñe tapasi dāne ca) is said (ucyate) to be sad (sad iti) and also the actions (karma caiva) for that purpose (tad-arthīyaṁ) is certainly (eva) called (abhidhīyate) sad (sad ity). (BG 17.26-27)

Krishna concludes this section as follows. Without faith (aśraddhayā), whatever (yat) action (kṛtaṁ) is done as a sacrifice (hutaṁ), charity (dattaṁ), and (ca) austerity (tapas taptaṁ) is said to be (ity ucyate) not sad (sad), and (ca) that is (tat) sad neither in this life (no iha) nor the next (na pretya). (BG 17.28)

In summary, faith is the most essential ingredient in making our actions transcendental.

A charity (dānaṁ) that is (yad) given (dīyate) out of duty (dātavyam iti) without expecting any favor back (anupakāriṇe), at the right place (deśe) and time (kāle ca), and to a worthy recipient (pātre ca) – that charity (tad dānaṁ) is considered to be (smṛtam) in the mode of goodness (sāttvikaṁ). (BG 17.20)

But (tu), that (tad) charity (dānaṁ), which is (yat) given (dīyate) grudgingly (parikliṣṭaṁ ca) for the sake of (ārthaṁ) receiving favor in return (pratyupakāra), or (vā) again (punaḥ) aiming (uddiśya) for some fruit (phalam) is considered to be (smṛtam) in the mode of passion (rājasaṁ). (BG 17.21)

A charity (dānam), which is (yad) given (dīyate) at an improper place and time (adeśa-kāle), and to an unworthy recipient (apātrebhyaś ca), without proper regard (asat-kṛtam) and without proper attention (avajñātaṁ) – that is (tat) said to be (udāhṛtam) in the mode of darkness (tāmasam). (BG 17.22)

Worship (pūjanaṁ) of the Lord (deva), the twice-born (dvija), the spiritual master (guru), and the wise (prājña), cleanliness (śaucam), simplicity (ārjavam), celibacy (brahmacaryam) and nonviolence (ahiṁsā ca) are said to constitute (ucyate) bodily austerity (śārīraṁ tapa). (BG 17.14)

Speech (vākyaṁ) that is (yat) not causing a disturbance (anudvega-karaṁ), true (satyaṁ), pleasing (priya), and beneficial (hitaṁ ca), as well as (caiva) the practice of studying scriptures (svādhyāyābhyasanaṁ) are said to comprise (ucyate) austerity of the speech (vāṅ-mayaṁ tapa). (BG 17.15)

The satisfaction of the mind (manaḥ-prasādaḥ), gentleness (saumyatvaṁ), silence (maunam), self-control (ātma-vinigrahaḥ) and purity of one’s existence (bhāva-saṁśuddhir) – these (ity etat) are said to constitute (ucyate) mental austerity (tapo mānasam). (BG 17.16)

That (tat) threefold [bodily, speech and mental] (tri-vidhaṁ) austerity (tapas), which is executed (taptaṁ) with transcendental (parayā) faith (śraddhayā) by people (naraiḥ) not seeking any fruits (aphalākāṅkṣibhir) while engaged (yuktaiḥ) is considered to be (paricakṣate) in goodness (sāttvikaṁ). (BG 17.17)

An erratic (calam) and non-permanent (adhruvam) austerity (tapo) that is (yat) performed (kriyate) for the sake of gaining (ārthaṁ) respect (satkāra), prestige (māna) and honor (pūja), and with deceit (dambhena caiva) – that is said to be (tad iha proktaṁ) in the mode of passion (rājasaṁ). (BG 17.18)

An austerity (tapaḥ) that is (yat) performed (kriyate) out of foolishness (mūḍha-grāheṇa) by torturing oneself (ātmano pīḍayā) or (vā) for the sake of (ārthaṁ) destroying others (parasyotsādana), is said to be (udāhṛtam) in the mode of ignorance (tāmasam). (BG 17.19)

A sacrifice (yajño) that is (ya) performed (ijyate) by those who seek no fruits (aphalākāṅkṣibhir), according to the directions of scripture (vidhi-diṣṭo), as a matter of duty (yaṣṭavyam eveti), with the mind in full concentration (manaḥ samādhāya), is of the quality of goodness (sa sāttvikaḥ). (BG 17.11)

But (tu), a sacrifice (yajñaṁ) that is (yat) performed (ijyate) seeking (abhisandhāya) the fruit (phalaṁ) and also (api caiva) for the sake of deceit (dambhārtham), we should know that (taṁ viddhi) to be in the mode of passion (rājasam). (BG 17.12)

A sacrifice (yajñaṁ) performed without following any rules and regulations (vidhi-hīnam), without sharing of food (asṛṣṭānnaṁ), without chanting of mantra (mantra-hīnam), without offering gifts (adakṣiṇam), and without faith (śraddhā-virahitaṁ) is to be considered (paricakṣate) in the mode of darkness (tāmasaṁ). (BG 17.13)

In summary, a sacrifice in the mode of goodness and that in the mode of darkness are poles apart – the former is performed selflessly according to the directions of scriptures while the latter is bereft of any formal directions. A sacrifice in the mode of passion is characterized by utter selfishness.

Foods (āhārāḥ) dear to those in the mode of goodness (sāttvika-priyāḥ) increase (vivardhanāḥ) the duration of life (āyuḥ–sattva), strength (balā), health (arogya), happiness (sukha) and satisfaction (prīti). Such foods are juicy (rasyāḥ), appealing (snigdhāḥ), lasting (sthirā), and pleasing to the heart (hṛdyā). (BG 17.8)

Foods that are bitter (kaṭv), sour (amla) salty (lavaṇa), too hot (ati-uṣṇa), pungent (tīkṣṇa), dry (rūkṣa), and burning (vidāhinaḥ) are dear (iṣṭā) to those in the mode of passion (āhārā rājasasya). Such foods offer (pradāḥ) distress (duḥkha), misery (śoka) and disease (amaya). (BG 17.9)

Food (bhojanaṁ) that is (yat) spoiled (yāta-yāmaṁ), tasteless (gata-rasaṁ), smelly, decomposed (pūti) and stale (paryuṣitaṁ ca), and even (api ca) that is left-over (ucchiṣṭam) and impure (amedhyaṁ) is dear to those in the mode of darkness (tāmasa-priyam). (BG 17.10)

The spoiled, smelly, and decomposed aspects of food that connote meat and fish products are enjoyed by those in the mode of ignorance. The pungent quality of food particularly present in onions and garlic is enjoyed by those in the mode of passion. On the other hand, strictly vegetarian food that is naturally pleasing to the heart is liked by those in the mode of goodness.

Thus, we like to eat certain kinds of food based on the acquired modes of material nature.

Arjuna naturally wants to know about those who (ye) faithfully (śraddhayānvitāḥ) worship (yajante) while giving up the rules and regulations of the scriptures (śāstra-vidhim utsṛjya). What (kā) is but (tu) the status of their (teṣāṁ) faith (niṣṭhā)? Is it in goodness (sattvam), passion (rajas), or (āho) darkness (tamaḥ)? (BG 17.1)

The faith (śraddhā) of the embodied soul (dehināṁ), that is (sā) born of material nature (svabhāva-jā) is (bhavati) of three kinds (tri-vidhā) – good (sāttvikī), passionate (rājasī), and (caiva) dark (tāmasī). And thus (ceti), Krishna wants Arjuna to hear (śṛṇu) about that (tāṁ). (BG 17.2) Faith (śraddhā) exists (bhavati) for everyone (sarvasya) according to their existential nature (sattvānurūpā). A person (ayaṁ puruṣo) is considered to be permeated with faith (śraddhā-mayo). Whatever way one’s faith dictates (yo yac-chraddhaḥ) that is exactly what one is (sa eva saḥ). (BG 17.3)

Those in the mode of goodness (sāttvikā) worship (yajante) the gods (devān). Those in the mode of passion worship the yakṣas and rakṣāsas (yakṣa-rakṣāṁsi rājasāḥ). The yakṣas are celestial beings endowed with power and wealth and the rakṣāsas are powerful demons that evoke fear in others. And (ca), other (anye) people (janāḥ) who are in the mode of darkness (tāmasā) worship (yajante) ghosts (bhūta-gaṇāṁś) and spirits (pretān). (BG 17.4)

Krishna makes it clear that whimsically worshiping anyone or anything and even going through extreme austerities do not make one spiritual. Those who (ye janāḥ), accompanied with (saṁyuktāḥ) deceit (dambhā) and false ego (ahaṅkāra), and impelled by lust and attachment (kāma-rāga-balānvitāḥ), undergo (tapyante) severe (ghoraṁ) austerities (tapo) not recommended in the scriptures (aśāstra-vihitaṁ), thus mindlessly (acetasaḥ) tormenting (karṣayantaḥ) the material elements (bhūta-grāmam) situated in the body (śarīra-sthaṁ) and Krishna as well (māṁ caivā) who is internally (antaḥ) present within the body (śarīra-sthaṁ), are to be known as (tān viddhy) having demoniac resolve (āsura-niścayān). (BG 17.5-6)