Hence, the performance by those who study the Brahman, of sacrifices, gifts, and penances, prescribed by the ordinances (of scripture, always commence after saying `Om.' Those who desire final emancipation perform the various acts of sacrifice and penance, and the various acts of gift, without expectation of fruit, after (saying) `Tad.' `Sat' is employed to express existence and goodness; and likewise, O son of Pritha! the word `Sat' is used to express an auspicious act.