अथ खल्वमुमादित्यंसप्तविधं सामोपासीत सर्वदा समस्तेन साम मां प्रति मां प्रतीति सर्वेण समस्तेन साम ॥ २.९.१ ॥
atha khalvamumādityaṃsaptavidhaṃ sāmopāsīta sarvadā samastena sāma māṃ prati māṃ pratīti sarveṇa samastena sāma || 2.9.1 ||
1. Next, without fail, worship the sevenfold Sāma in the sun. The sun is the Sāma because it is always the same. Again, the sun makes each of us think, ‘It is looking at me. It is looking at me.’ Because it is the same to all, it is called Sāma.
Atha, next; khalu, for certain; amum ādityam, the sun over there; saptavidham sāma upāsīta, worship as the sevenfold Sāma; sarvadā samaḥ, [the sun is] always the same; tena, therefore; sāma, [the sun is] Sāma; mām prati mām prati, [for instance, ‘It is looking] at me, [it is looking] at me’; iti, in this way [it makes everyone think]; sarveṇa samaḥ, it is the same to all; tena, for this reason; sāma, [the sun is called] Sāma.
The question is, how can the sun be identified with the Sāma? The sun is always the same [i.e., sama], for it never changes. This is where the sun and the Sāma are the same. Again, when we look at the sun, we all think it is turned towards us. Similarly, the Sāma is also the same for everyone.