Bhashya
तथा अन्योऽप्युद्गाता आगाता ह वै कामाना भवति, य एतत् एव विद्वान् यथोक्तगुण प्राणम् अक्षरमुद्गीथमुपास्ते, तस्य एतद्दृष्ट फलम् उक्तम्, प्राणात्मभावस्त्वदृष्टम्- 'देवो भूत्वा देवानप्येति' इति श्रुत्यन्तरात्सिद्धमेवेत्यभिप्राय ।इत्य-ध्यात्मम्-एतत् आत्मविषयम् उद्गीथोपासनम् इति उक्तोपस-हार, अधिदैवतोद्गीथोपासने वक्ष्यमाणे, बुद्धिसमाधानार्थ ॥
In plain words
In the same way, any other chanter becomes a grantor of desires if he meditates on the imperishable prāṇa as the udgītha with this exact knowledge and these attributes. The visible reward for this has been stated, while the invisible reward—becoming one with prāṇa—is established by another sacred text: 'Having become divine, he attains the divine.' This concludes the inward meditation upon the self, designed to steady the mind for the cosmic meditation on the deities that follows.
Close to the Sanskrit
Similarly, any other udgātṛ also becomes a fulfiller of desires who, knowing prāṇa with the described qualities as this very imperishable udgītha, meditates upon it. For him, this visible fruit has been declared, while the state of identity with prāṇa is the invisible fruit—confirmed by another śruti text: 'Being a god, he goes to the gods.' This is the conclusion of the udgītha meditation concerning the self, meant to steady the intellect for the cosmic udgītha meditation about to be explained.