Chapter 17: Śraddhā-traya-vibhāga-yoga: / Verse 24

Om, Tat and Sat have their collective, graceful effect, like a mantra (sacred aphoristic phrase). In addition, each word carries a special import, which is applied to n, dāna and tapas alike. Here Krishna refers to Om specially, saying how effective it is while performing yajμa, tapas and dāna. It makes the performance extremely pure, sanctified and powerful to fetch the necessary outcome.

But the performances themselves have to be according to what Vedas prescribe. Chanting Om does not mean one can disregard or bypass Vedic injunctions and prescriptions. It is only imbuing an additional note of sanctity and sublimity to the whole performance.

In fact, the syllable Om is said to contain and incorporate all the Vedic propositions in the form of hymns, ritualistic mantras, and spiritual revelations as contained in the last portion of Vedas called Upanishads. It has an all-embracing dimension as well as effect.

Creation is a handiwork of inner Consciousness. There is nothing Consciousness cannot directly bestow.