Saying “Tat,” and without aiming at any reward, people who long for liberation perform acts of sacrifice and austerity, and the many kinds of giving.
Explanation
Krishna is explaining the three-part phrase “Om Tat Sat.” Here he says “Tat” (“That”) is spoken by those seeking liberation (mokṣa), who act without claiming the results (phala) for themselves. Many readers take “Tat” as pointing to the ultimate reality, Brahman, while others take it as offering the action to God. Either way, the stress is on giving up the desire for reward.