Sraddhatraya Vibhaga Yoga-Bhagavad Gita Chapter 17 [The Three Divisions of Material Existence]
Krishna Said > Shaloka: 24
English
Thus the transcendentalists undertake sacrifices, charities, and penances, beginning always with om, to attain the Supreme.
Purport
Om tad visnoh paramam padam. The lotus feet of Visnu are the supreme devotional platform. The performance of everything on behalf of the Supreme Personality of Godhead assures the perfection of all activity.