Māndukya 1.01

ओमित्येतदक्षरमिदं सर्वम्। तस्योपव्याख्यानं भूतं भवद् भविष्यदिति। सर्वमोङ्कार एव। यच्चान्यत् त्रिकालातीतं तदप्योङ्कार एव ॥१॥

omity etad akṣaram idaṃ sarvam। tasyopavyākhyānaṃ bhūtaṃ bhavad bhaviṣyad iti। sarvam oṅkāra eva। yac cānyat trikālātītaṃ tad apy oṅkāra eva ॥1॥

[ओम् (om) - Om; इति (iti) - thus; एतत् (etat) - this; अक्षरम् (akṣaram) - syllable; इदं (idaṃ) - this; सर्वम् (sarvam) - all; तस्य (tasya) - its; उपव्याख्यानं (upavyākhyānaṃ) - explanation; भूतं (bhūtaṃ) - past; भवत् (bhavad) - present; भविष्यत् (bhaviṣyat) - future; इति (iti) - thus; सर्वम् (sarvam) - all; ओङ्कारः (oṅkāraḥ) - Om; एव (eva) - indeed; यत् (yat) - which; च (ca) - and; अन्यत् (anyat) - other; त्रिकालातीतं (trikālātītaṃ) - beyond the three times; तत् (tat) - that; अपि (api) - also; ओङ्कारः (oṅkāraḥ) - Om; एव (eva) - indeed;]

"Om" is the essence of everything. It encompasses the past, present, and future. Everything is indeed Om, and anything beyond these three times is also Om.

Bhāshya 1.01

Testimonials from Pamda-Purana, Bṛhat-Saṃhitā, and Nairguṇya that are closer to the hermeneutic horizon of the Upanishad are quoted to set the right context. Traditionally, the Upanishad mantras are believed to be praises uttered by the god Varuna in the form of a frog to Lord Narayana.
By stating, "All is indeed Om," the completeness of anything else is rejected.
In nature, the transcendence of the three times exists, and is unique, and belongs solely to Lord Hari.

"मण्डूकरूपिणा वरुणेन चतूरूपो नारायणः स्तूयते। ध्यायन् नारायणं देवं प्रणवेन समाहितः। मण्डूकरूपी वरुणस्तुष्टाव हरिमव्ययम्॥"

"maṇḍūkarūpiṇā varuṇena catūrūpo nārāyaṇaḥ stūyate। dhyāyan nārāyaṇaṃ devaṃ praṇavena samāhitaḥ। maṇḍūkarūpī varuṇastuṣṭāva harimavyayam॥"

[मण्डूक (maṇḍūka) - frog; रूपिणा (rūpiṇā) - in the form of; वरुणेन (varuṇena) - by Varuna; चतूरूपः (catūrūpaḥ) - four-formed; नारायणः (nārāyaṇaḥ) - Narayana; स्तूयते (stūyate) - is praised; ध्यायन् (dhyāyan) - meditating; नारायणम् (nārāyaṇam) - on Narayana; देवम् (devam) - the god; प्रणवेन (praṇavena) - with the Pranava; समाहितः (samāhitaḥ) - concentrated; मण्डूक (maṇḍūka) - frog; रूपी (rūpī) - in the form of; वरुणः (varuṇaḥ) - Varuna; तुष्टाव (tuṣṭāva) - praised; हरिम् (harim) - Hari; अव्ययम् (avyayam) - the imperishable;]

"In the form of a frog, Narayana, who is four-formed, is praised by Varuna. The god meditating on Narayana, with the Pranava, concentrated. Varuna, in the form of a frog, praised the imperishable Hari."

इति पाद्मे।

iti pādme।

[इति (iti) - thus; पाद्मे (pādme) - in the Padma Purana;]

- stated thus in the Padma Purana.

"ओमित्युक्तं तु यद् ब्रह्म तदक्षरमुदाहृतम्। औतमत्र जगद्यस्मादों तस्मात् भगवान् हरिः॥ तदिदं गुणपूर्त्यैव सर्वमित्येव शब्दितम्। भाविभूतभवत्कालेष्वेकरूपतया हरिः॥ सर्वदा नित्य इत्येषा व्याख्योङ्कारस्य कीर्तिता॥"

"omityuktaṃ tu yad brahma tadakṣaramudāhṛtam। autamatra jagadyasmādoṃ tasmāt bhagavān hariḥ॥ tadidaṃ guṇapūrtyaiva sarvamityeva śabditam। bhāvibhūtabhavatkāleṣvekarūpatayā hariḥ॥ sarvadā nitya ityeṣā vyākhyōṅkārasya kīrtitā॥"

[ओम् (om) - Om; इति (iti) - thus; उक्तम् (uktam) - said; तु (tu) - but; यत् (yat) - which; ब्रह्म (brahma) - Brahman; तत् (tat) - that; अक्षरम् (akṣaram) - imperishable; उदाहृतम् (udāhṛtam) - is declared; औतमत्र (autamatra) - here; जगत् (jagat) - world; यस्मात् (yasmāt) - from which; ओम् (om) - Om; तस्मात् (tasmāt) - therefore; भगवान् (bhagavān) - Lord; हरिः (hariḥ) - Hari; तत् (tat) - that; इदम् (idam) - this; गुण (guṇa) - quality; पूर्त्या (pūrtyā) - by fulfillment; एव (eva) - indeed; सर्वम् (sarvam) - all; इति (iti) - thus; एव (eva) - indeed; शब्दितम् (śabditam) - is expressed; भावि (bhāvi) - future; भूत (bhūta) - past; भवत् (bhavat) - present; कालेषु (kāleṣu) - in times; एक (eka) - one; रूपतया (rūpatayā) - in form; हरिः (hariḥ) - Hari; सर्वदा (sarvadā) - always; नित्य (nitya) - eternal; इति (iti) - thus; एषा (eṣā) - this; व्याख्या (vyākhyā) - explanation; ओङ्कारस्य (oṅkārasya) - of Omkara; कीर्तिता (kīrtitā) - is proclaimed;]

"Om is declared to be Brahman, the imperishable. It is from Om that the world exists, and therefore, Lord Hari is all. This is expressed as the fulfillment of all qualities. In all times - future, past, and present - Hari remains one in form, always eternal. Thus, this explanation of Omkara is proclaimed."

इति बृहत्संहितायाम्।

iti bṛhatsaṃhitāyām।

[इति (iti) - thus; बृहत्संहितायाम् (bṛhatsaṃhitāyām) - in the Bṛhat Saṃhitā;]

- stated thus in the Bṛhat Saṃhitā.

"ओमित्याक्रियते यस्मादोङ्कारोऽसावतः परः। सर्वत्वमिति पूर्णत्वं तन्नान्यस्य हरेः क्वचित्॥"

"omityākriyate yasmādoṅkāro'sāvataḥ paraḥ। sarvatvamiti pūrṇatvaṃ tannānyasya hareḥ kvacit॥"

[ओम् (om) - Om; इति (iti) - thus; आक्रियते (ākriyate) - is uttered; यत् (yat) - because; स्मात् (smāt) - from; ओङ्कारः (oṅkāraḥ) - the syllable Om; असौ (asau) - this; अतः (ataḥ) - therefore; परः (paraḥ) - supreme; सर्वत्वम् (sarvatvam) - allness; इति (iti) - thus; पूर्णत्वम् (pūrṇatvam) - completeness; तत् (tat) - that; न (na) - not; अन्यस्य (anyasya) - of another; हरेः (hareḥ) - of Hari; क्वचित् (kvacit) - anywhere;]

"Om is uttered because the syllable Om is supreme; thus, allness and completeness are attributes of it, that of Hari, not of any other, anywhere."

इति नैर्गुण्ये।

iti nairguṇye।

[इति (iti) - thus; नैर्गुण्ये (nairguṇye) - in the state of being without qualities;]

- stated thus in the ancient text called 'Nairguṇya'.

सर्वमोङ्कार एवेत्यन्यस्य पूर्णत्वनिवारणम्। त्रिकालातीतत्वं च तस्यैव। प्रकृतेरपि त्रिकालातीतत्वं विद्यत इति अन्यदिति विशेषणम् ॥१॥

sarvamoṅkāra evetyanyasya pūrṇatvanivāraṇam। trikālātītatvaṃ ca tasyaiva। prakṛterapi trikālātītatvaṃ vidyata iti anyaditi viśeṣaṇam ॥1॥

[सर्वम् (sarvam) - all; ओङ्कारः (oṅkāraḥ) - Om; एव (eva) - indeed; इति (iti) - thus; अन्यस्य (anyasya) - of another; पूर्णत्व (pūrṇatva) - completeness; निवारणम् (nivāraṇam) - rejecting; त्रिकालातीतत्वम् (trikālātītatvam) - transcendence of the three times; च (ca) - and; तस्य (tasya) - of that; एव (eva) - indeed; प्रकृतेः (prakṛteḥ) - of nature; अपि (api) - also; त्रिकालातीतत्वम् (trikālātītatvam) - transcendence of the three times; विद्यते (vidyate) - exists; इति (iti) - thus; अन्यत् (anyat) - another; इति (iti) - thus; विशेषणम् (viśeṣaṇam) - qualification;]

"All is indeed Om," thus rejecting the completeness of anything else. The transcendence of the three times belongs solely to it. Even in nature, this transcendence exists, thus qualifying it as unique.