Let a man meditate on the syllables of the udgîtha, i. e. of the word udgîtha. Ut is breath (prâna), for by means of breath a man rises (uttishthati). Gî is speech, for speeches are called girah. Tha is food, for by means of food all subsists (sthita).

In plain words: One should meditate on the three parts of the word udgitha. 'Ut' is breath, because breath makes a person rise. 'Gi' is speech, because words are called girah. 'Tha' is food, because food keeps everything standing.