The resistance back to the transformer through the earth can cover a very large volume and so is not just based on the one square meter of soil you are considering. The pinch point is the contact area with earth, thereafter the effective resistance is very low because of the large volume through which the current can pass and any conductive paths within the earth.
If you consider an earth rod may provide a resistance of 100 ohms from 1.2m rod the sphere of influence of that rod is very large.
I just do not understand
I kind of understand, I think, The larger the CSA of a conductor the less the resistance.
So are you saying that I have to treat the entire earth as its CSA?
If so then it all makes slightly more sense to me.