After worshipping the Sāma as the sun, one should perform the sevenfold Sāma worship by using words of the same number of syllables. By this one overcomes death. The word hiṃkāra has three syllables; so also the word prastāva is three-syllabled. Therefore, they (hiṃkāra and prastāva) are equal.
The word ādi is two-syllabled, and the word pratihāra is four-syllabled. If you take away one syllable from pratihāra and add it to ādi, then they will have the same number of syllables.
The word udgītha has three syllables. The word upadrava has four syllables. If they are taken as three-syllabled they are equal. In that case, the syllable va in upadrava becomes superfluous. They are equal so far as their three syllables are concerned.
The word nidhana has three syllables. All words, having three syllables each, are the same (when used in praise of the Sāma). All these together have twenty-two syllables.
With the help of those twenty-one syllables, one can attain the status of the sun (which is also Death). The sun occupies the twenty-first place after the things that come between the earth and the sun (those things being the twelve months, the five seasons, and the three worlds). One can then go beyond the sun if one knows the twenty-second syllable. That world is full of joy and free from all sorrows.
If a person knows all about the Sāma, and performs the sevenfold Sāma worship, treating the Sāma as himself and as something beyond death, he wins the state of the sun and then wins a place even higher than the sun.