This earth is like the Ṛg Veda, and fire is like the Sāma Veda. The Sāma is based on the Ṛg Veda, and this is why the Sāṃa is sung based on the Ṛg Veda. The earth is sā and fire is ama. This sā and ama together make Sāma.
The space between ether and earth is the Ṛk, and air is the Sāma. This Sāma (called air) is based on the Ṛk (called the space between ether and earth). This is why the Sāma is sung based on the Ṛk. The space between ether and earth is sā, and earth is ama. Together they are Sāma.
Svargalok or heaven (not one similar to Abrahamic heavens but area between the Sun and the Polar Star) is the Ṛk, and the Sun is the Sāma. This Sāma (called the Sun) is based on the Ṛk (Svargalok). This is why Sāma scholars sing songs based on the Ṛk. Svargalok is sā, and the Sun is ama. Together they are Sāma.
The stars are the Ṛk, and the moon is the Sāma. This Sāma (called the moon) is based on the Ṛk (called the stars). This is why Sāma scholars sing songs based on the Ṛk. The stars are the sā, and the moon is ama. Together they are Sāma.
The white glow of the sun is the Ṛk, and its deep blue glow is the Sāma. The black glow called the Sāma is based on the white glow called the Ṛk. That is why the Sāma is sung based on the Ṛk.
Then, (worship of the effulgent being in the sun): The white glow of the sun is sā, and the dark bluish-black glow is ama. These two together make up the word Sāma. There is a deity within the orb of the sun, who is seen by yogīs. His whole body glitters like gold, even to his toe-nails. He has a bright golden beard and bright golden hair.
His eyes are like lotuses blossomed by the sun. He is called ut because he is above all weakness. He who knows this truth is also above all weakness.
The Ṛk and the Sāma are his two singers who sing in praise of this god. This is why he is called udgītha, and this is why a singer of the udgītha is called an udgātā. There are worlds above the solar region, but the god in the solar region rules over them (and also supports them). He also decides the wishes of the gods and goddesses. This is from the standpoint of the gods and goddesses.