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Chandogya Upanishad 2.10.2

The word âdi (first, Om) has two syllables, the word pratihâra has four syllables. Taking one syllable from that over, that is equal (sama).

In plain words: The next name has two syllables and the one after has four. If you move one syllable from the longer to the shorter, they become equal.

Chandogya Upanishad
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