Bhashya
लोकेषु पृथिव्यादिषु पञ्चविधं पञ्चभक्तिभेदेन पञ्चप्रकार साधु समस्त सामोपासीत ।कथम् ? पृथिवी हिंकार ।लोकेष्विति या सप्तमी, ता प्रथमात्वेन विपरिणमय्य पृथिवी-दृष्ट्या हिंकारे पृथिवी हिंकार इत्युपासीत ।व्यत्यस्य वासप्तमीश्रुतिं लोकविषया हिंकारादिषु पृथिव्यादिदृष्टिं कृत्वो-पासीत ।तत्र पृथिवी हिंकार , प्राथम्यसामान्यात् ।अग्निप्रस्ताव ।अग्नौ हि कर्माणि प्रस्तूयन्ते ।प्रस्तावश्च भक्ति ।अन्तरिक्षमुद्गीथ ।अन्तरिक्षं हि गगनम् ।गकारविशिष्ट-श्चोद्गीथ ।आदित्य प्रतिहार , प्रतिप्राण्यभिमुखत्वान्माप्रति मा प्रतीति ।द्यौर्निधनम् ।दिवि निधीयन्ते हि इतोगता इत्यूर्ध्वेष्ूर्ध्वगतेषु लोकदृष्ट्या सामोपासनम् ॥
In plain words
One should meditate properly on the complete fivefold Sāman across the worlds—such as earth and others—following its five devotional divisions. How is this done? Earth is the Hiṃkāra prelude. By treating the locative phrase 'in the worlds' as a nominative, one meditates with the vision of earth, viewing earth itself as the Hiṃkāra. Alternatively, one may reverse the syntax, placing the concept of earth upon the Hiṃkāra and other parts of the chant. Thus, earth corresponds to the Hiṃkāra because both come first. Fire is the Prastāva prelude, because sacrificial actions are commenced in fire, just as the chant begins with the Prastāva. The intermediate space is the Udgītha, for that space is the vast sky, and the Udgītha shares the characteristic sound of the letter 'ga'. The sun is the Pratihāra response, because it faces all living creatures equally, echoing the sense of turning towards them. Heaven is the Nidhana conclusion, for all departed beings ultimately ascend to heaven and are deposited there. Thus is the meditation on the Sāman performed by viewing its parts through the imagery of the cosmic worlds.
Close to the Sanskrit
In the worlds, such as earth and others, one should properly meditate upon the fivefold sāman, divided by five devotional parts, in five modes. How? Earth is the hiṃkāra. Transforming the locative case found in 'in the worlds' into a nominative one, with the vision of earth, one should meditate thinking 'earth is the hiṃkāra.' Or, inverting the locative scriptural text concerning the worlds, one should meditate by placing the vision of earth and others upon the hiṃkāra and other parts. There, earth is the hiṃkāra, due to the commonality of primacy. Fire is the prastāva; for in fire, actions are commenced, and the prastāva is a devotional part. The intermediate space is the udgītha; for the intermediate space is the sky, and the udgītha is characterized by the letter ga. The sun is the pratihāra, because it faces every living creature, as in 'mā prati, mā prati' [towards me, towards me]. Heaven is the nidhana; for in heaven things are deposited, as those who have gone from here depart upwards—thus the meditation on the sāman is conducted with the vision of the worlds.