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Mandukya Upanishad 8

This is the Self with regard to the word Om, with regard to its elements. The elements (mātra) are the fourths; the fourths, the elements: the letter a, the letter u, the letter m.

In plain words: The Self can also be understood through the sound Om. Om has three sounds, A, U and M, and these match the parts of the Self.

Mandukya Upanishad
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