Next let a man meditate on the sevenfold Sâman which is uniform in itself and leads beyond death. The word hinkâra has three syllables, the word prastâva has three syllables: that is equal (sama).

In plain words: Now the teacher describes a seven-part chant that is balanced and carries a person beyond death. He counts the syllables in the names of its parts. The first two names each have three syllables, so they are equal.