Brahman is the offering, Brahman is the oblation, Brahman is the fire, by Brahman is it offered. Brahman is what must be attained by one absorbed in Brahman as action.

Non-dual vision of sacrifice. Everything is Brahman: offering (arpaṇam), oblation (haviḥ), fire (agni), offerer (hutam).

The brahma-karma-samādhi — absorbed in Brahman as action — sees unity where the dual mind sees multiplicity. Gantavyam — must be attained — indicates that this vision is means, not just end. Whoever sacrifices knowing that only Brahman exists, sacrifices without ego and without attachment.