Bhashya
कृत्त्वैवमुदयास्तमनेन प्राणिना स्वकर्मफलभोगनिमित्तमनुग्रहम्, तत्कर्मफलभोगक्षये तानि प्राणिजातान्यात्मनि सहृत्य,अथ तत तस्मादनन्तर प्राण्युन्ग्रहकालादूर्ध्व सन् आत्मन्यु-देत्य उद्गम्य यान्प्रत्युदेति तेषा प्राणानामभावात् स्वात्मस्थनैवोदेता नास्तमेता एकल अद्वितीय अनवयव मध्ये स्वात्मन्येव स्थाता ।तत्र कश्चिद्विद्वान्वस्वादिसमानचरण रोहिताद्यमृतभोगभागी यथोक्तक्रमेण स्वात्मान सवितारमात्मत्वेनोपेत्य समाहित सन् एत मन्त्र दृष्ट्वा उत्थित अन्यस्मै प्रष्टवते जगाद-यतस्त्वमागतो ब्रह्मलोकात् किं तत्राप्यहोरात्राभ्या परिवर्तमान सविता प्राणिनामायु क्षपयति यथेहास्मा-कम्, इत्येव प्रष्ट प्रत्याह-तत् तत्र यथा पृष्टे यथोक्ते च अर्थेएष श्लोको भवति तेनोक्तो योगिनेति श्रुतेर्वचनमिदम् ॥
In plain words
Having thus provided the grace of rising and setting so that living beings might experience the fruits of their actions, and when that experience is exhausted, having withdrawn all those beings back into the Self—then, following that withdrawal, rising upward and emerging within the Self, with no life-breaths left to rise toward him, he abides entirely in his own essence. He no longer rises, nor does he set; solitary, without a second, without parts, he stands ever at the center within his own Self. At that time, a certain wise sage, sharing the station of the Vasus and partaking of the celestial delight, having realized his own self as the sun through proper meditation, calm and collected, saw this mantra and arose to speak to an inquirer. 'You have come from the world of Brahmā,' he said, 'does the sun there too revolve through days and nights, consuming the life of creatures as he does here?' To this questioner he replied: just so, this verse occurs to explain the matter, being the very declaration of the sacred scripture to the yogi.
Close to the Sanskrit
Having thus made the act of rising and setting into a grace for living beings for the sake of enjoying the fruits of their own karma, at the exhaustion of the enjoyment of those karma fruits, having withdrawn all those multitudes of living beings into the self, then subsequent to that time of withdrawing living beings, having risen upwards within the self and having emerged, toward whom those breaths rise, due to the absence of those breaths, abiding purely in his own self, he neither rises nor sets; solitary, secondless, devoid of parts, in the middle exclusively within his own self he stands. There a certain wise man, sharing the same station as the Vasus and others, partaking of the nectar enjoyment of Rohita and others, having approached his own self as the sun in the stated manner through meditation, being composed, having perceived this mantra and having arisen, spoke to another inquirer: 'Since you have come from the world of Brahmā, does the sun there also revolve through days and nights and consume the life of living beings as he does here among us?' To that inquirer he replies: 'That is so; as asked and as stated in this meaning, this verse occurs, spoken to the yogi by scripture—this is that statement.'