17.24 After pronouncing Om, the Vedas are recited. Thus the connection of the syllable Om with the Vedas and the rituals enjoined in the Vedas such as sacrifices has been described. As the Vedas are connected with the word Om, all belonging to the three stations of life who memorise the Vedas and perform the rituals inculcated in them, are included in the expression, 'expounders of the Vedas.'

Now, He describes the manner by which the word Tat is connected with them: