Bhashya
यो वै परोक्षाभिहितः संवत्सरः प्रजापतिः षोडशकलः,स नैव अत्यन्तं परोक्षो मन्तव्यः, यस्मादयमेव स प्रत्यक्षउपलभ्यते ; कोऽसावयम् ? यो यथोक्तं त्र्यन्नात्मकं प्रजापति-मात्मभूतं वेत्ति स एवंवित्पुरुषः ; केन सामान्येन प्रजापति-रिति तदुच्यते— तस्य एवंविदः पुरुषस्य गवादिवित्तमेवपञ्चदश कलाः, उपचयापचयधर्मित्वात्— वित्तसाध्यं चकर्म ; तस्य कृत्स्नतायै— आत्मैव पिण्ड एव अस्य विदुषःषोडशी कला ध्रुवस्थानीया ; स चन्द्रवत् वित्तेनैव आपूर्यतेच अपक्षीयते च ; तदेतत् लोके प्रसिद्धम्; तदेतत् नभ्यम्नाभ्यै हितं नभ्यम् नाभि वा अर्हतीति- किं तत्? यदयंयोऽयम् आत्मा पिण्डः; प्रधिः वित्तं परिवारस्थानीयंबाह्यम्- चक्रस्येवारनेम्यादि ।तस्मात् यद्यपि सर्वज्यानिंसर्वस्वापहरणं जीयते हीयते ग्लानिं प्राप्नोति, आत्मना चक्र-नाभिस्थानीयेन चेत् यदि जीवति, प्रधिना बाह्येन परिवा-रेण अयम् अगात् क्षीणोऽयम्-यथा चक्रमरनेमिविमुक्तम्-एवमाहुः; जीवंश्चेदरनेमिस्थानीयेन वित्तेन पुनरुपचीयतइत्यभिप्रायः ॥
In plain words
The creator-year, previously described through indirect language as having sixteen parts, should not be thought of as utterly hidden, for he is directly perceived right here. Who is he? The person who realizes the three-fold food creator as his own identity is this knower. In what sense is he like prajapati? It is explained thus: for this wise person, his wealth (such as cattle) constitutes the fifteen variable digits, because wealth shares the moon's nature of waxing and waning, and because rituals are accomplished through wealth. To make the whole complete, his physical body itself forms the sixteenth digit, occupying the place of the unchanging, constant phase. Like the moon, he waxes and wanes solely through his wealth—a fact well known in the world. What is the 'navel-hub'? It is this very physical body. The 'rim' is external wealth, surrounding the body just like the spokes and rim of a chariot wheel. Therefore, even if a person suffers total ruin and the complete seizure of all his possessions, so long as he survives in his physical body—which is the hub of the wheel—people say of him: 'He has lost his outer rim; he is stripped bare like a wheel detached from its spokes and rim.' Yet the meaning is that while he lives, he can be replenished once again with wealth, which acts as the wheel's rim.
Close to the Sanskrit
Who indeed the year-prajapati was described indirectly as sixteen-parted, he should not be considered extremely indirect, because this same one is perceived directly; who is this? Who knows the prajapati constituted of three-fold food as his own self, he is this knower-person; by what similarity is he prajapati? That is spoken—of that knowing person, cattle-wealth alone is the fifteen parts, because of having the nature of increase and decrease—and action accomplished by wealth; for completeness, the self alone, the corporeal frame itself, is the sixteenth digit of this wise man, occupying the place of the constant; he like the moon is filled up by wealth alone and wanes; that is well known in the world; that is the navel-hub, fit for the navel or deserving the navel—what is that? This which is this self, the corporeal frame; the rim is wealth, external, occupying the place of surroundings, like the spokes and rim of a wheel. Therefore even though one is conquered by total loss, seizure of all property, suffers deprivation and distress, if he lives by the self occupying the place of the wheel's hub, 'this one has departed with the external rim, emaciated, just as a wheel freed from spokes and rim'—thus they say; and while living, he is augmented again by wealth occupying the place of the rim—such is the intention.