He who knows this, and meditates on the syllable Om (the imperishable udgîtha) as the breath of life in the mouth, he obtains all wishes by singing. So much for the udgîtha (Om) as meditated on with reference to the body.

In plain words: Whoever knows this and meditates on Om as the breath of life in the mouth gets all his wishes by singing. This ends the teaching on Om in relation to the body.