The three letters represent the Brahman or Supreme Self in its three degrees of status, the Waking Soul, the Dream Soul and the Sleep Soul and the whole potent sound rises towards that which is beyond status as beyond activity. <ref>http://incarnateword.in/cwsa/23/concentration#p3</ref>
==Ātman==
The Ātman is the Self or Spirit that remains above, pure and stainless, unaffected by the stains of life, by desire and ego and ignorance. It is realised as the true being of the individual, but also more widely as the same being in all and as the Self in the cosmos; it his also a self-existence above the individual and cosmos and it is then called the Paramatma, the supreme Divine Being. <ref>http://incarnateword.in/cwsa/28/the-psychic-being#p39</ref>
==Attachment==