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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.

How does the experience of a sacrifice performer look like?

A sacrifice performer becomes cleansed and tastes nectar (bliss) at every step, and in the end, goes back to the spiritual abode (BG 4.30). Conversely, without sacrifice, it is not possible to get happiness either in this life or the next (BG 4.31).

Different types of sacrifice suit different types of workers (BG 4.32). Because people are so deeply absorbed in the bodily concept, these sacrifices are so arranged that one can make sacrifices at the level of the body, the mind, or the intelligence. As the intelligence is higher than the mind and the mind is higher than the gross body (BG 3.42), a sacrifice performed at the level of the intelligence (jñāna-yajñā) is considered higher than that performed at the level of the body (dravya-yajña) (BG 4.33).

Since the ego is hierarchically superior to the intelligence, the sacrifice reaches its pinnacle point when we are ready to sacrifice our false ego. When we submit our false ego before a bona fide spiritual master, we receive the transcendental knowledge unadulterated. BG 4.34 points out that understanding of the transcendental knowledge comes by (i) submission (praṇipātena), (ii) inquiry (paripraśnena) and (iii) service (sevayā) unto a bona fide spiritual master. This is the secret of receiving transcendental knowledge.

For one who is free from attachment (gata-saṅgasya) and liberated (muktasya) with mind fixed in knowledge (jñānāvasthita-cetasaḥ), any action (karma) being performed in the spirit of sacrifice (yajñāyācarataḥ) is completely (samagraṁ) dissolved (pravilīyate) [in transcendence]. (BG 4.23) Anything done with transcendental consciousness (for the sake of Krishna) is called a sacrifice. In that stage, everything merges into transcendence as one experiences freedom from bondage in this world.

The contribution becomes brahman [spiritual] (brahmārpaṇaṁ), the offering [of butter] (havir) becomes brahman [spiritual] (brahma), being offered (hutam) into the fire [consuming agent] of (āgnau) brahman [spiritual] (brahma) by a brahman-realized soul (brahmaṇā) with total absorption of (samādhinā) action (karma) in transcendence (brahma). Brahman alone (brahmaiva) is meant to be attained (gantavyaṁ) by such a soul (tena). (BG 4.24)

In a traditional sacrifice (yajña), all the components of sacrifice, viz., the goal (gantavyaṁ), the offering (havi), the consuming agent (agni), contribution (arpaṇam), contributor (brahmaṇā hutam), and the process (karma) become spiritualized. Thus, in general, actions performed in transcendental knowledge and in the spirit of sacrifice become spiritual. When the mind is fully absorbed in transcendental consciousness, it is called samadhi.

Some (apare) yogīs (yoginaḥ) worship (paryupāsate) the demigods (daivam) alone (eva) through sacrifices (yajñaṁ), and some (apare) offer (upajuhvati) sacrifice (yajñaṁ) into the fire of (āgnāu) Brahman (brahma) by sacrifice alone (yajñenaiva). (BG 4.25)

There are two primary divisions of sacrifice: the sacrifice of material possessions (acknowledging and giving back to the cosmic managers or demigods) and the sacrifice of material designations (readiness to give up everything in a sincere pursuit of the Absolute Truth).

Some others (anye) offer (juhvati) senses such as hearing (śrotrādīnīndriyāṇy) into the fire of (āgniṣu) self-control (saṁyama), and some others (anya) offer (juhvati) the sense object (viṣayān) such as sound (śabdādīn) into the fire of (āgniṣu) the senses (indriya). (BG 4.26) And, some (cāpare), ignited by knowledge (jñāna-dīpite), offer (juhvati) the functions of all the senses (sarvāṇīndriya-karmāṇi), and the functions of the life energy (prāṇa-karmāṇi) into the yoga-fire (yogāgnau) of self-control (ātma-saṁyama). (BG 4.27)

There are sacrifices recommended according to one’s social and spiritual position. A Vedic student offers senses such as hearing into the self-control fire by acting according to a teacher’s instructions. Others offer sense objects such as sound into the fire of the senses by allowing the senses to be spiritualized by transcendental sound vibration. The Yogis sacrifice all sense and breath actions into the fire of yogic self-control ignited by knowledge. However, these categories of sacrifice by different types of performers only superficially demarcate the varieties of sacrifice.

And (tathā), some others (apare) offer (juhvati) the incoming breath (prāṇaṁ) into the outgoing breath (apāne), the outgoing breath (apānaṁ) into the incoming breath (prāṇe), and then stopping (ruddhvā) the flow of (gatī) the incoming and outgoing breaths (prāṇāpāna) take shelter in (parāyaṇāḥ) breath control (prāṇāyāma). Some (apare), controlling the eating process (niyatāhārāḥ), offer (juhvati) the incoming breath (prāṇān) into the incoming breath (prāṇeṣu). (BG 4.29)

In today’s day and age (the Age of Kali), the recommended sacrifice is saṅkīrtana-yajña. The tongue acts as ladle that pours the offering of the Holy Name into the fire of our heart. The result is the purification of our hearts.

Overall, a sacrifice involves progressively sacrificing one’s (i) material possessions (dravya-yajña), (ii) gross body (tapo-yajña), (iii) breath and mind (yoga-yajña), and (iv) intellect (svādhyāya-jñāna-yajñā) – moving from the gross to the subtle objects (BG 4.28). Thus everything restores to its innate spiritual potency by dedicating it for the pleasure of the Supreme Lord.

At the beginning of creation (purā), upon creating (sṛṣṭvā) generations (prajāḥ) along with sacrifices for Vishnu (saha-yajñāḥ), the Lord of all creatures (prajāpatiḥ) pronounced [a blessing] (uvāca), “By this [process of sacrifice] (anena), may you become prosperous (prasaviṣyadhvam). May this (eṣa) become (astu) the harbinger of desired enjoyment (iṣṭa-kāma-dhuk) for you (vo). (BG 3.10) The demigods (devān), being pleased (bhāvayatā) by this [sacrifice] (anena), they (te devā) will please (bhāvayantu) you (vaḥ), and by thus pleasing (bhāvayantaḥ) one another (parasparaṁ), you will achieve (avāpsyatha) the ultimate good (śreyaḥ param). (BG 3.11) The demigods (devā), being pleased by your offering of sacrifice (yajña-bhāvitāḥ), will certainly (hi) award (dāsyante) you (vo) the desired enjoyments (iṣṭān bhogān). One (saḥ) who (yo) enjoys (bhuṅkte) the gifts (dattān) given by them (tair) without offering them back (apradāyaibhyo) is only (eva) a thief (stena). (BG 3.12) Eating (āśinaḥ) the remnants of sacrifice (yajña-śiṣṭa), the saintly devotees (santo) are released (mucyante) from all sins (sarva-kilbiṣaiḥ). But (tu), the sinful beings (pāpā), who (ye) cook (pacanty) for themselves (ātma-kāraṇāt), they (te) eat (bhuñjate) sin (aghaṁ). (BG 3.13)”

Thus, Lord Vishnu created the living entities, the demigods (or the cosmic managers who are responsible for managing specific departments within the material world), and prescribed a process of sacrifice for everyone’s happiness and prosperity. No one can live without eating. The simplest way to practice karma yoga is to offer our food to Lord Krishna before consuming it. When we accept the remnants (also referred to as prasadam), we become purified of sins and move closer to liberation from material bondage.

There is a symbiotic relationship between the living entities and the demigods centered around a cycle of sacrifice. The blessing from the Lord of all creatures and the Lord of sacrifice continues as follows.

“All living beings (bhūtāni) derive their sustenance (bhavanti) from food (annād); Food (anna) comes into being (sambhavaḥ) from rain (parjanyād). Rain (parjanyo) comes (bhavati) from sacrifice (yajñād), and sacrifice (yajñaḥ) is born of action (karma-samudbhavaḥ). (BG 3.14) Know (viddhi) that action (karma) is prescribed in the Vedas (brahmodbhavaṁ), and the Vedas are directly manifested from the Supreme Brahman (brahmākṣara-samudbhavam). Therefore (tasmāt), the all-pervading (sarva-gataṁ) Brahman (brahma) is eternally (nityaṁ) situated (pratiṣṭhitam) in sacrifice (yajñe). (BG 3.15)”

One who (yaḥ) does not adopt (nānuvartayati) this established (evaṁ pravartitaṁ) cycle (cakraṁ) [of sacrifice] in this life (iha) leads a sinful life (aghāyur) of sense gratification (indriyārāmo). Such a person (sa) lives (jīvati) in vain (moghaṁ). (BG 3.16)

The Supreme Lord gives us the Vedas (the body of complete knowledge). The Vedas prescribe duties and when the duties are performed in a mood of sacrifice, we get rain, which is the basis for food production. When one offers the food to the Supreme Brahman (Krishna) with feelings of gratitude and partakes in the remnants, one becomes prosperous, purified, and happy. Without this spirit of sacrifice, whatever we do in this material world becomes the cause of our bondage and our life becomes filled with sin.