Let a man meditate on the fivefold Sâman in animals. The hinkâra is goats, the prastâva sheep, the udgîtha cows, the pratihâra horses, the nidhana man.

In plain words: The Sâman is a sacred chant sung in five parts. Here the teacher says to think of those five parts as five kinds of animals: goats, sheep, cows, horses, and finally human beings.