तपो दानं व्रतं यज्ञो येन तुष्यत्यधोक्षज: ॥ ६१ ॥
ta eva ca yamottamāḥ
tapo dānaṁ vrataṁ yajño
yena tuṣyaty adhokṣajaḥ
te — that is; eva — indeed; niyamāḥ — all regulative principles; sākṣāt — directly; te — that is; eva — indeed; ca — also; yama-uttamāḥ — the best process of controlling the senses; tapaḥ — austerities; dānam — charity; vratam — observing vows; yajñaḥ — sacrifice; yena — by which process; tuṣyati — is very pleased; adhokṣajaḥ — the Supreme Lord, who is not perceived by material senses.
This is the best process for pleasing the transcendental Supreme Personality of Godhead, known as Adhokṣaja. It is the best of all regulative principles, the best austerity, the best process of giving charity, and the best process of sacrifice.
The Supreme Lord says in Bhagavad-gītā (18.66):
mām ekaṁ śaraṇaṁ vraja
ahaṁ tvāṁ sarva-pāpebhyo
mokṣayiṣyāmi mā śucaḥ
“Abandon all varieties of religion and just surrender unto Me. I shall deliver you from all sinful reaction. Do not fear.” Unless one pleases the Supreme Personality of Godhead according to His demand, no good result will come from any of his actions.
notpādayed yadi ratiṁ
śrama eva hi kevalam
“The occupational activities a man performs according to his own position are only so much useless labor if they do not provoke attraction for the message of the Personality of Godhead.” (Bhāg. 1.2.8) If one is not interested in satisfying Lord Viṣṇu, Vāsudeva, all his so-called auspicious activities are fruitless. Moghāśā mogha-karmāṇo mogha-jñānā vicetasaḥ: because he is bewildered, he is baffled in his hopes, baffled in his activities, and baffled in his knowledge. In this regard, Śrīla Viśvanātha Cakravartī remarks, napuṁsakam anapuṁsakenety-ādinaikatvam. One cannot equate the potent and the impotent. Among modern Māyāvādīs it has become fashionable to say that whatever one does or whatever path one follows is all right. But these are all foolish statements. Here it is forcefully affirmed that this is the only method for success in life. Īśvara-tarpaṇaṁ vinā sarvam eva viphalam. Unless Lord Viṣṇu is satisfied, all of one’s pious activities, ritualistic ceremonies and yajñas are simply for show and have no value. Unfortunately, foolish people do not know the secret of success. Na te viduḥ svārtha-gatiṁ hi viṣṇum. They do not know that real self-interest ends in pleasing Lord Viṣṇu.