Verse 2.9.5

अथ यत्सम्प्रतिमध्यंदिने स उद्गीथस्तदस्य देवा अन्वायत्तास्तस्मात्ते सत्तमाः प्राजापत्यानामुद्गीथभाजिनो ह्येतस्य साम्नः ॥ २.९.५ ॥

atha yatsampratimadhyaṃdine sa udgīthastadasya devā anvāyattāstasmātte sattamāḥ prājāpatyānāmudgīthabhājino hyetasya sāmnaḥ || 2.9.5 ||

5. Next, that form of the sun which it has exactly at noon is the udgītha. That form is connected with the gods and goddesses. Therefore, among all of Prajāpati’s children, the gods and goddesses are considered to be the best, because they take part in singing the udgītha of the Sāma.

Word-for-word explanation:

Atha, next; yat, that; samprati madhyandine, precisely at noon; saḥ udgīthaḥ, that [form of the sun] is the udgītha; devāḥ, the gods and goddesses; tat asya, that form of the sun [at that time]; anvāyattāni, are part of; tasmāt, therefore; prājāpatyānām, among all of Prajāpati’s children; te, they [the gods and goddesses]; sattamāḥ, are deemed the best; hi, because; etasya sāmnaḥ udgīthabhājinaḥ, they join in the udgītha of the Sāma.

Commentary:

At midday the sun is at its brightest, and its form suggests that it is offering an udgītha. The gods and goddesses are devoted to the sun at this time, so they join in the offering of the udgītha. This is why they are the dearest to Prajāpati of all his children.