17.25 Whatever acts such as the study of the Vedas, sacrifices, austerities and gifts are done without aiming at results by those of the first three stations, seeking only final release - these are designated by the term Tat referring to the brahman, since they constitute the means for attainment of brahman. For it is well known that the term Tat signifies brahman, as in the following passage:  He is Sah,Vah, Kah, Kim, Yat, Tat, Padam, Anuttamam.' (M.B., 13.254.91). Thus, the study of the Vedas, sacrifices etc., which are the means of attaining release, have been stated; the connection of Tat has been spoken of since the word Tat signifies them (i.e., the study of Vedas etc.). The connection of the term Tat with the three stations is shown because of their practising the study of the Vedas etc., in the way stated.

In order to show how the term Sat is connected with these, Sri Krsna shows the etymology of the term Sat, as it is prevalent in the world: