Uttering 'tat', a name of Brahman, and without aiming at the fruit of the act, those who long for liberation perform the various acts of sacrifice, of austerity, and of giving, gifts of land, of gold, and the like. The use of the words 'Om' and 'tat' has now been stated. Next the use of the word 'sat' is told.
Contemporary English rendering of the Sanskrit bhāṣya, pending scholar review.