There is no such thing as a "root element" in xslt, and nothing special
about the top level element, or attributes in the xsi namespace.
So your question appears to be "how do I use XSLT?"

It appears you want to change sample to test and copy all attributes and
children so

<xsl:template match="sample">
<test>
<xsl:copy-of select="@*|node()"/>
</test>
</xsl:template>

(Your first posting said your input was <Sample> your second posting
said it is <sample> which is a different element, XML is case sensitive)


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