Bhashya
अथ अनन्तरम् अधिदैवत देवताविषयमुद्गीथोपासन प्र-स्तुतमित्यर्थ , अनेकधा उपास्यत्वादुद्गीथस्य , य एवासौ आदित्य तपति, तम् उद्गीथमुपासीत आदित्यदृष्ट्या उद्गीथमुपा-सीतेत्यर्थ , तमुद्गीथम् इति उद्गीथशब्द अक्षरवाची सन्कथमादित्ये वर्तत इति, उच्यते— उद्यन् उद्गच्छन् वै एषप्रजाभ्य प्रजार्थम् उद्गायति प्रजानामन्नोत्पत्त्यर्थम् , न हिअनुद्यति तस्मिन् , व्रीह्यादे निष्पत्ति स्यात्, अत उद्गायतीवोद्गायति— यथैवोद्गाता अन्नार्थम् , अत उद्गीथ सवितेत्यर्थ ।किंच उद्यन् नैश तम तज्ज च भय प्राणिनाम् अपहन्ति , तमेवगुण सवितार य वेद, स अपहन्ता नाशयिता
In plain words
Now follows the explanation pertaining to the cosmic deities: the meditation on the Udgitha is introduced because the Udgitha allows for multiple modes of contemplation. That sun which shines is to be meditated upon as the Udgitha—meaning, one should contemplate the Udgitha by attributing the sun's perspective to it. How can the term 'Udgitha,' which primarily denotes the imperishable syllable, apply to the sun? The reply is given: as he rises, he chants for the sake of creatures to produce food, for without his rising, crops like rice could not grow. Thus he chants, much like a priest chanting for the attainment of food; hence the sun is indeed the Udgitha. Furthermore, as he ascends, he destroys the darkness of night and the fear it brings to all living beings. Whoever knows the sun with these very qualities becomes a destroyer of fear and darkness.
Close to the Sanskrit
Now follows the contextual explanation regarding the deities: the meditation on the Udgitha is introduced, because the Udgitha is subject to multiple meditations. Whoever that sun shines, one should meditate on him as the Udgitha—meaning, one should meditate on the Udgitha with the perspective of the sun. How can the word Udgitha, signifying the imperishable syllable, exist in the sun? It is said: rising, indeed this one chants for creatures, for the production of food for creatures; for without him rising, the growth of grains would not occur. Hence he chants as if chanting, just as the Udgṛtri priest chants for food; therefore the sun is the Udgitha—this is the meaning. Furthermore, rising, he destroys the nocturnal darkness and the fear born of it for living beings. Whoever knows the sun possessing such qualities, he is the destroyer and eliminator.