This is how a person can perform the fivefold Sāma worship in animals: Think of goats as hiṃkāra, sheep as the prastāva, cows as the udgītha, horses as the pratihāra, and human beings as the nidhana.
He who performs the fivefold Sāma worship in animals, knowing it in this way, gets many animals for his enjoyment, and he also has a large number of animals as his personal wealth.