With ‘Tat’, without intention toward fruit, the actions of sacrifice and austerity, and also the various actions of charity, are performed by those who desire liberation.

The use of tat. Anabhisandhāya phalam — without directing toward fruit, without intention of material result. The actions are niṣkāma — without desire.

Who performs them: mokṣa-kāṅkṣibhiḥ — by those who desire (kāṅkṣin) mokṣa (liberation), not pleasure or power. This is pure karma-yoga — action as sacrifice, without attachment.