32. In this manner various sacrifices have been laid out for the sake of Brahman. Know them all to be of the nature of performance of action. Knowing thus, you shall be delivered.
Bhashya :- ब्रह्मण:, for the sake of Supreme Self. I am, verily, the enjoyer of all the sacrifices and also the Lord” thus says Sri Krishna. They (sacrifices) are mental, speech or through performance of actions. Knowing thus and performing the ordained actions, you will be delivered. By rejecting the battle, whatever you do expecting deliverance, those will be of the nature of performance of actions. Therefore, what is ordained should not be rejected, this is the purport.
Tatparya Nirnaya :- In spelling out the means like through listening etc. and for removal of doubt, Krishna clarifies in this verse saying laid out for the sake of Brahma, In all sacrifices, the Supreme Brahman, the immutable Sri Vishnu alone is to be propitiated in scriptures.