April 14, 2014: The Atman is the content of the meaning of Omkara, with which the Upanishad commenced. This Om, which is all, the all-comprehensive. Name designates this All, which is the Atman. The Atman is the designated; Om, Pranava, is the designator.

As there are three relative phases of the Atman, there are the three relative phases of Om. A, U, M, are the three constitive elements of Om. Just as waking, dream and sleep may be regarded as the constitutive elements of the manifested Form of the Atman, Om, in its three-syllabled constitution, is manifested. Padamatra, matrascapada: The feet of the Atman are the Matras or the syllables of Om, and vice versa. The Matras or the syllables are A, U, M, Akara, Ukara, Makaraiti. So 'yamatma-adhyaksharam: The Atman is the Overlord of this Akshara, imperishable Om. Adhimatram: It is also the Lord over the three syllables, A, U, M, which may be compared with the three states described of the Atman - Jagarita (waking), Svapna (dream), Sushupti (sleep). This Supreme Atman as the designated is comparable with Om with its Matras, A, U, M, and we have to learn now how these syllables are comparable with the three states. And, also, just as there is a fourth transcendent state beyond the three states of the Atman, there is a transcendent state of Om, too, beyond the three syllables, A, U, M. As there are four states of consciousness, there are four states of Omkara, each one, respectively, comparable with its corresponding counterpart.

                                                                                                                                                ---Excerpts from Upanishads