BG Chap 9 - Mixed offerings to the Lord
Kṛṣṇa has explained pure devotional service in verses such as satatam kīrtayanto mām (9.14), ananyāś cintayanto mām (9.22) and patraṁ puṣpaṁ (9.26). Here the Lord is instructing the performance of bhakti with a slight mixture of karma and jñāna. Thus the Lord said that whatever one does, whatever one eats, whatever one sacrifices and gives away, and whatever austerities one perform, should be done as an offering to Him.
This is neither niṣkāma karma yoga nor bhakti yoga. The karma-yogīs offer actions prescribed in the scriptures to the Lord, but not actions they do in ordinary life. Thus this verse (9.27) does not refer to niṣkāma karma yoga. The devotees offer to the Lord all the actions of their mind, prāṇas and senses. In pure bhakti, one does not perform an action and then offer it to the Lord. Rather, the action is done simultaneously with the offering to the Lord. The devotees first surrender to the Lord and then acts. They do not make a distinction between the activity and its fruit. Everything is offered in surrender to Kṛṣṇa’s lotus feet. The nine types of bhakti are in this category. Thus this verse does not refer to pure bhakti yoga either because this verse talks about offering all actions after performing them.