Bhashya
इदानीं तिथ्यादिलक्षणादतिमुक्तिरुच्यते- यदिदं सर्वं- अहोरात्रयोरविशिष्टयोरादित्यः कर्ता, न प्रतिपदादीनां तिथीनाम्; तासां तु वृद्धिक्षयोपगमनेन प्रतिपत्प्रभृतीनां चन्द्रमाः कर्ता; अतः तदापत्त्या पूर्वपक्षापरपक्षात्ययः, आदित्यापत्त्या अहोरात्रात्ययवत् ।तत्र यजमानस्य प्राणो वायुः, स एवोद्गाता- इत्युद्गीथब्राह्मणेऽवगतम्, 'वाचा च ह्येव स प्राणेन चोदगायत्' इति च निर्धारितम्; अथैतस्य प्राणस्यापः शरीरं ज्योतीरूपमसौ चन्द्रः' इति च; प्राणवायुचन्द्रमसामेकत्वात् चन्द्रमसा वायुना चोपसंहारे नया हुता अतिनेदन्ते आहुतयः, पितृलोकमेव ताभिर्जयति, कुत्सितशब्दकर्तृत्वसामान्येन ; पितृलोकसंबद्धायां हि संय- मिन्यां पुर्यां वैवस्वतेन यात्यमानानां 'हा हताः स्म, मुञ्च मुञ्च' इति शब्दो भवति ; तथा अवदानाहुतयः ; तेन पितृलोकसामान्यात्, पितृलोक एव मया निर्वर्त्यते- इति संपादयति ।या हुता अधिशेरते, मनुष्यलोकमेव ताभि- र्जयति, भूम्युपरिसंबन्धसामान्यात् ; अध इव हि अध एव हि मनुष्यलोकः उपरितनान् साध्यान् लोकानपेक्ष्य, अथवा अधोगमनमपेक्ष्य ; अतः मनुष्यलोक एव मया निर्वर्त्यते- इति संपादयति पयःसोमाहुतिनिर्वर्तनकाले ॥
In plain words
Now we take up the further release marked by the lunar days. Here is the whole picture: the sun governs day and night, which never differ from each other, but he has nothing to do with the lunar days that start counting from the first day of the fortnight. Those belong to the moon, since it is the moon's own waxing and waning that marks off one day from the next. So just as the sun's rising and setting close out day and night, the moon's cycle closes out one fortnight and opens the next. We already know from the Udgītha section that the sacrificer's own breath is Vāyu, and that this very breath is the true Udgātṛ — that was settled there by the line 'he chanted with both speech and breath,' and again by 'the waters are this breath's body, and yonder moon, made of light, is its self.' Because breath, wind, and moon are ultimately one, in gathering them together, by the moon and by Vāyu — [here the text breaks off] The offerings that cry out harshly as they are poured win the world of the ancestors for the one who pours them, simply because both share that same unpleasant sound. In the city of restraint that belongs to the ancestral world, those Yama leads away are heard crying, 'Alas, we are struck down! Let go, let go!' The same holds for the portion-by-portion offerings; on that same shared ground he can say to himself, 'I have won the world of the ancestors.' But the offerings that settle down quietly win the human world instead, because both share a connection with what lies just above the earth — the human world sits, in a sense, just below the higher worlds still to be reached, or else below in the sense of a downward path. So he can say, 'I have won the human world,' the moment he finishes pouring the milk-and-soma offering.
Close to the Sanskrit
Now the further release characterized by the lunar day and the rest is stated: this whole [world] — the sun is the agent of day and night, which are undifferentiated, not of the lunar days beginning with the first; of those, however, by the onset of waxing and waning, the moon is the agent of the days beginning with the first; therefore, by the arrival of that [lunar reckoning], there is the ending of the waxing and waning fortnights, just as, by the arrival of the sun, there is the ending of day and night. There, that the sacrificer's breath is Vāyu, and that he alone is the Udgātṛ, is understood in the Udgītha section, and it is established by 'for indeed he chanted both by speech and by breath'; and also by 'now, of this breath, the waters are the body; yonder, of the form of light, is the moon' — because of the oneness of breath, Vāyu, and the moon, in the summation, by the moon and by Vāyu, not— The oblations which, being offered, cry out harshly — by them one wins the world of the ancestors, through the shared feature of producing a despised sound; for in the city of restraint connected with the world of the ancestors, of those being led by Vaivasvata, there arises the cry: 'Alas, we are struck down! Release us, release us!' — so too the portion-oblations; by that shared feature with the world of the ancestors, he accomplishes the thought 'the world of the ancestors alone is brought about by me.' The oblations which, being offered, settle down quietly — by them one wins the world of men, through the shared feature of the connection with what lies above the earth; for the world of men is, so to speak, below, with respect to the higher, attainable worlds above, or else with respect to a downward movement; therefore he accomplishes the thought 'the world of men alone is brought about by me,' at the time of completing the milk-and-soma oblation.