tasmād oṁ ity udāhṛitya yajña-dāna-tapaḥ-kriyāḥ
pravartante vidhānoktāḥ satataṁ brahma-vādinām||24||

Meaning : Therefore, the sacred syllable “Om” is declared as the beginning of all sacrifices, charity, and austerity. This is the practice followed by those who are always devoted to the Supreme Brahman.