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tasmād oḿ ity udāhṛtya

yajña-dāna-tapaḥ-kriyāḥ

pravartante vidhānoktāḥ

satataḿ brahma-vādinām

 tasmāt — therefore;  oḿ — beginning with  oḿ;  iti — thus;  udāhṛtya — indicating;  yajña — of sacrifice;  dāna — charity;  tapaḥ — and penance;  kriyāḥ — performances;  pravartante — begin;  vidhānauktāḥ — according  to scriptural regulation;  satatam — always;  brahmavādinām — of the transcendentalists.


Text

Therefore, transcendentalists undertaking performances of sacrifice, charity and penance in accordance with scriptural regulations begin always with om, to attain the Supreme.

Purport

Om tad vishnoh paramam padam (Rig Veda 1.22.20). The lotus feet of Vishnu are the supreme devotional platform. The performance of everything on behalf of the Supreme Personality of Godhead assures the perfection of all activity.