तस्मादोमित्युदाहृत्य यज्ञदानतपःक्रियाः ।प्रवर्तन्ते विधानोक्ताः सततं ब्रह्मवादिनाम् ॥
tasmādomityudāhṛtya yajñadānatapaḥkriyāḥpravartante vidhānoktāḥ satataṃ brahmavādinām
Therefore with the pronunciation of OM the acts of sacrifice, giving and askesis as laid down in the rules are always commenced by the knowers of the Brahman.
Gītā 17·24OM is the initiating syllable pronounced at the outset as a benedictory prelude and sanction to all act of sacrifice, all act of giving and all act of askesis; it is a reminder that our work should be made an expression of the triple Divine in our inner being and turned towards him in the idea and motive.