ब्रह्मार्पणं ब्रह्म हविः ब्रह्माग्नौ ब्रह्मणा हुतम्।
ब्रह्मैव तेन गन्तव्यं ब्रह्मकर्मसमाधिना ।।
In this eating ritual, or yajna, I offer all to God, for Brahman, the Divine, is the offering (oblation) of the clarified butter (ghee) that is poured into the fire, which is also Brahman. Indeed, Brahman shall be reached by him who always sees Brahman in all actions.
The significance of the stanza from Chapter 4, Verse 24 of the Bhagavad Gita is as a prayer to be said before food is amply self-evident. To live we must eat. Food is necessary for existence. Whatever be the type of food, when one is hungry one will enjoy one’s meals.
The suggestion is that even at this moment of natural enjoyment, we are not to forget the great Truth that it is Brahman eating Brahman, and that during our meals we are offering to Brahman, the food that is Brahman, invoking nothing but the grace of Brahman.
To keep this idea constantly in the mind is to get perfectly detached from the enjoyment and raise ourselves to a greater and endless beatitude, which is the reward of Super-manhood.