निधनमिति त्र्यक्षरं तत्सममेव भवति तानि ह वा एतानि द्वाविंशतिरक्षराणि ॥ २.१०.४ ॥
nidhanamiti tryakṣaraṃ tatsamameva bhavati tāni ha vā etāni dvāviṃśatirakṣarāṇi || 2.10.4 ||
4. The word nidhana has three syllables. All words, having three syllables each, are the same [when used in praise of the Sāma]. All these together have twenty-two syllables.
Nidhanam iti tri-akṣaram, the word nidhana is three-syllabled; tat samam eva bhavati, that makes it the same [as the other three-syllabled words forming parts of the Sāma]; tāni ha vai etāni, all these together constitute; dvāviṃśatiḥ akṣarāṇi, twenty-two syllables.
There are seven ways of worshipping the Sāma: through hiṃkāra, prastāva, ādi, pratihāra, udgītha, upadrava, and nidhana. Taken together these words have twenty-two syllables. Taken separately each of them may be treated as three-syllabled and recited accordingly. They are therefore all equal for purposes of the Sāma worship.