CHAPTER FOUR: PHALA ADHYAYA
Section 1: Adityadimatyadhikaranam: Topic 5 (Sutra 6)

In meditation on the members of sacrificial acts the idea of divinity is to be superimposed on the members and not in the reverse way.
Adityadimatayaschanga upapatteh IV.1.6 (483)
And the ideas of the sun, etc., are to be superimposed) on the subordinate members (of sacrificial acts), because (in that way alone the statement of the scriptures would be) consistent.
Adityadimatayah: the idea of the sun, etc.; Cha: and; Anga: in a subordinate member (of the sacrificial acts); Upapatteh: because of consistency, because of its reasonableness.
A particular instance is cited to confirm the preceding Sutra.
"He who burns up these (sun), let a man meditate upon that which shines yonder as the Udgitha" (Chh. Up. I.3.1). "One ought to meditate upon the Saman as fivefold" (Chh. Up. II.2.1). "Let a man meditate on the sevenfold Saman in speech" (Chh. Up. II.8.1). "This earth is the Rik, fire is Saman" (Chh. Up. I.6.1).
In meditations connected with sacrificial acts as given in the texts quoted, how is the meditation to be performed? Is the sun to be viewed as the Udgitha or the Udgitha as the sun? Between the Udgitha and the sun there is nothing to indicate which is superior, as in the previous Sutra, where Brahman being pre-eminent, the symbol was viewed as Brahman.
The present Sutra declares that the members of sacrificial acts as the Udgitha are to be viewed as the sun and so on, for the fruit of the sacrificial act is increased by so doing. The sacrificial work becomes successful. A scriptural passage, viz., Chh. Up. I.1.10 "Whatever one performs with knowledge, faith and Upanishad is more powerful" expressly declares that knowledge causes the success of sacrificial work.
If we view the Udgitha as the sun, it undergoes a certain ceremonial purification and thereby contributes to the Apurva or Adrishta, the invisible fruit of the whole sacrifice, which leads to Karma Samriddhi (the fulness of the Karma). If the sun is viewed as Udgitha in the reverse way the purification of the sun by this meditation will not contribute to the Apurva, as the sun is not a member of the sacrificial act.
The members of the sacrificial acts are to be viewed as the sun, etc., if the declaration of the scriptures that the meditations increase the result of the sacrifice is to come true.
The sun, etc., are higher (Utkarsha) than Udgitha because the sun, etc., are the fruits attained by Karma. Therefore, the rule of Utkarsha-buddhi referred to above needs that we must regard and worship Udgitha, etc., as the sun, etc.
If you say that if we regard the sun, etc., as the Udgitha, the former being of the nature of Karma will give the fruit, that would be wrong because Upasana itself is a Karma and will give the fruit.
The Udgitha should be raised higher in thought to the level of the sun, but not the sun brought down to that of the Udgitha.
In this way a meditator should raise himself to the level of Brahman by thinking himself as Brahman, but should not bring Brahman down to the level of the individual soul.