Māndukya 3.01, 02, and 03

This Ātmān is indeed the imperishable Om, consisting of its parts, where the quarters are the syllables A, U, M (and the fourth which is not mentioned). The waking state corresponds to Vaishvanara, represented by the first syllable A, due to its nature of obtaining and being the beginning. Truly, one who knows this obtains all desires and becomes the beginning.

The dream state, governed by the Taijasa form of the lord, corresponds to the letter 'U', which is the second syllable (of Om). It is of the nature of higher excellence made of dual aspects. Indeed, one who knows it elevates the continuity of knowledge, being the balancing aspect (staying in the middle), in his family, there is no non-knower of Brahman.

The Prājña form, associated with the state of deep-sleep, is represented by the letter 'M', which is the third syllable (of Om). He is called 'mite', as he makes the being to enter the inner being, and is called 'apīta' as he takes him to complete absorption. Indeed, He encompasses everything and becomes absorption. Whoever knows this thus understands the essence.

Bhāshya 3.01, 02, and 03

He is called 'adhyakṣaram' i.e. imperishable syllable, as he is everywhere, indestructible, and always more (compared to others). He is called 'adhimātram' i.e. beyond measure, as he indeed possesses greater measures in every parts. By designation he is named 'A' and is performed accordingly, hence called 'akāraḥ', i.e. syllable A. The 'prājñaḥ' and the 'taijasaḥ' forms are prior (to 'Vishva'), hence called 'ādimān', i.e. the original. Upon awakening from sleep, the Vishva form separates from the Prajna state. Upon awakening from the dream state, it separates from the Taijasa state. 'utkarṣaḥ', i.e. higher excellence - that which attracts having raised from the pride of the body; 'ubhayatvam', i.e. dual aspect - it does sleep and also experience of objects at the same time; 'samānaḥ' i.e. the balancing aspect - as it is in the middle and thus the intermediary; 'miteḥ' - one who makes to enter or go to the inner being; 'apīta' - one who makes complete absorption.

He is called 'adhyakṣaram' i.e. imperishable syllable, as he is everywhere, indestructible, and always more (compared to others). He is called 'adhimātram' i.e. excessive measure, as he indeed possesses greater measures and parts. By designation he is named 'A' and is performed accordingly, hence called 'akāraḥ', i.e. syllable A. In this context, the previously mentioned Vaiśvānara is the first measure, and so on, when translated. The letter A and its related aspects are to be prescribed.

The 'prājñaḥ' and the 'taijasaḥ' forms are prior (to 'Vishva'), hence called 'ādimān' i.e. having a beginning. Upon awakening from sleep, the Vishva form separates from the Prajna state. Upon awakening from the dream state, it separates from the Taijasa state. The beginning of this is for the worshipper.

Having raised from the pride of the body that which attracts is - 'utkarṣaḥ', i.e. higher excellence. It does sleep and also experience objects at the same time, hence its 'ubhayatvam', i.e. dual aspect. It becomes 'samānaḥ' i.e. the balancing aspect, as it is in the middle of all.

The term 'miteḥ' in this context means 'entering or going to the inner being'.

"Because of his superiority and eternality, he is declared as 'adhyakṣaram' i.e. the supreme syllable (Om). The parts of the Lord are complete individually everywhere, hence mentioned as 'adhimātram' i.e. beyond measure. Therefore, Lord Vishnu is heard as the Om, and activities are performed chanting the sound Om.

The first part, 'A', is said to be pervasion, from which it draws objects. It arises from the living being from its 'Prajna' or 'Taijasa' form though it is undivided; hence he is praised as 'ādimān' i.e. original.

Therefore, the liberated, characterized by true knowledge and bliss, arises, attains all objects, both of sleep and wakefulness; hence its cause, the 'Taijasa' form is called 'ubhayoḥ' i.e. of both.

By transcending the pride associated with the body, one navigates through the realm of dreams. There, that knower, makes the knowledge permanent; hence he is called 'utkarṣa' i.e. the excellence.

He transcends the physical body to realize his true self, among all liberators. He becomes neutral to affection and also faulty conduct in all aspects.

The inner journey that guides pride into one's own self is remembered. By drawing the living being inwards, that knowledge causes dissolution.

The Lord consumes the being with pride and liberates him from external awareness. He internalizes everything that was pervasive and dissolves suffering and similar afflictions.

Even though the living being is of the size of a minute particle, its light is pervasive and exists both within and outside the cosmic egg, and among the deities in an orderly manner. Therefore, the entry into liberation may occur among the living beings of the world."

- stated thus in the ancient text Brahmatarka.