अश्रद्धया हुतं दत्तं तपस्तप्तं कृतं च यत् | असदित्युच्यते पार्थ न च तत्प्रेत्य नो इह ||
aśraddhayā hutaṁ dattaṁ tapas taptaṁ kṛtaṁ ca yat asad ity ucyate pārtha na ca tat pretya no iha
Translation
Whatever is sacrificed, given, or performed as austerity, and whatever is done without faith — it is called 'Asat,' O Arjuna. It is of no account here or hereafter.
Interpretation
The final verse of Chapter 17 names the opposite of Sat: Asat — unreal, non-being, that which is not. Any sacrifice, any charity, any austerity, any act whatsoever performed without shraddha (faith, genuine engagement, sincere intention) — is Asat. It has no spiritual value in this life or the next. It simply doesn't register in the spiritual ledger of being. This is the chapter's ultimate teaching: the quality of consciousness behind the act determines its reality. Without faith, the most elaborate performance is nothing. With faith, even the simplest act becomes sacred.