Let a man meditate on the fivefold Sâman in all waters. When the clouds gather, that is the hiṅkâra; when it rains, that is the prastâva that which flows in the east , that is the udgîtha that which flows in the west , that is the pratihâra the sea is the nidhana.

He does not die in water , nay, he is rich in water who knowing this meditates on the fivefold Sâman as all waters.