"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.

All this is indeed Brahman. "This Ātmān is Brahman". This self has four aspects.

In the waking state, the consciousness is directed outward, characterized by seven limbs and nineteen mouths, and it experiences the gross objects. The first form of the lord that giverns this is known as Vaiśvānara.

In the state of dreams, the inner consciousness is seven-limbed, with nineteen mouths, enjoying subtle objects. The second aspect of the Lord during this process is known as 'taijasa', the luminous one.

The state of sleep, where one does not desire anything nor sees any dreams, is called 'suṣupta', i.e. deep-sleep state. In that deep-sleep state the dense being that has become one is carried by the 'prajña', i.e. the wise form of the Lord, who is full of bliss, who is the experiencer of bliss without having the need for sense enjoyment, who has the face that is of the form of knowledge. This third aspect of the Lord is called 'Prājña', i.e. the wise one.

This is the Lord of all, this is the omniscient, this is the inner controller. Indeed, this is the source of all, the origin and dissolution of beings.

Here are these verses:

The all-pervading outwardly conscious in the form of 'Viśva', i.e. universal, is indeed also the inwardly conscious, called 'Taijasa' i.e. luminous, and in the form of 'Prājña', i.e. the wise one, carries the heavy and ignorant being; thus remembered to be three-fold.

The universal aspect, 'Viśva', is situated in the right eye, the luminous aspect, 'Taijasa', in the mind, and the wise aspect, 'Prājña', is situated in the space within the heart, all threefold within the body.

Understand, that he the Lord makes the being enjoy experience all the time in three ways: in the universal form, 'Viśva', consumes the gross, in the luminous form, 'Taijasa', consumes the subtle, and the wise one, 'Prājña', makes him experience bliss.

The gross aspect satisfies the universal form, 'Viśva', while the dream state satisfies the luminous form, 'Taijasa', and the bliss satisfies the wise form, 'Prājña' - thus understand the threefold satisfaction.

In the three realms, the proclaimed food and enjoyer, he who knows both, while partaking, remains untainted.

The origin of all beings is certainly in the 'sat' — the good, the reality. The Supreme person individually creates all aspects of life and conscious beings.

Some thinkers of creation consider 'vibhūti', i.e. the glory, as creation, while others consider it to be like a dream and illusion, while some others consider it as imagined. The creator, Lord Brahma, especially ascertain the creation to be merely the will of the Lord. Those who contemplate time think that the origin of all beings is from time.

Some say creation is for enjoyment; others say it is for play. This is the nature of the divine; what desire can there be for one whose desires are already fulfilled? - stated thus.

It is considered the fourth state, which is not inward or outward consciousness, nor both; not a heavy consciousness, i.e. the individual being, nor deep-sleep-consciousness, nor non-consciousness. It is unseen, incomprehensible, without characteristics, inconceivable, indescribable, the essence of the conviction in one universal Ātmān (aikātmya-pratyaya-sāraṃ), the cessation of phenomena, and auspicious non-defective understanding (śivamadvaitaṃ).

That Ātmān is what should be known.

Here are these verses:

"The imperishable lord and master who brings about the cessation of all sufferings is the non-dual God of all beings, remembered as the all-pervading fourth state."

The two states, the universal (viśva) and the luminous (taijasa), are bound by cause and effect. The Prājña i.e. deep sleep state, is bound by cause. But the fourth state is not bound by either of the two (i.e. the fourth state is beyond cause and effect).

In the deep-sleep state, one perceives neither oneself nor others, neither truth nor falsehood; but in the fourth state one perceives always, which is all-seeing.

In both the 'Prājña' and 'Turya' i.e. the fourth state, there is an equal non-acceptance of duality. The 'Prājña' is associated with the state of seed-sleep, but this deep-sleep does not exist in the fourth state.

The Lord Prajna, the controller of the deep sleep state, is indeed joined with dream and sleep, and does not see sleep nor dream. Certainly, in the fourth state, one does not perceive either sleep nor dreams.

When the perceiver perceives otherwise, dreams and sleep are the reality of the ignorant. When confusion of the two is diminished, one attains the fourth state.

When the individual being, deluded by the beginningless illusion, awakens, it realizes the unborn, sleepless, dreamless, and as-is reality.

If the universe with its five fold differences is understood clearly, it would certainly cease to exist; there is no doubt. This duality is merely an illusion; in reality, it is non-dual.

Somehow, if things are imagined, the defective imagination of the mind gets resolved by the instructions, by understanding the argument of the wise, and the duality is no more perceived.

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.

Here are the relevant verses:

When the essential reality (is-ness) of the universe is intended to be conveyed, the primordial universality inhering in many entities is emphasized; and through cognition by meditation on a part ("A"), there indeed arises a mode of realization of that same universality inhering in many.

By meditating on the syllable 'U', the Taijasa form (the dream state consciousness), excellence of awareness clearly becomes evident. When the syllable (U) is attained, there may be a duality of such a nature.

By staying in the sound of syllable 'Ma', one obtains the intense mental sameness of the Prajna form of the Lord. By attainment of that measure of the sound (Ma), indeed, there is the dissolution of the ordinary and universal state of absorption.

He who truly perceives what is equally present and common in the three abodes is worthy of worship and reverence by all beings, and is indeed a great sage.

The letter 'A' represents the waking state and the universe, 'U' represents the dream state and the luminous aspect, and 'M' represents the deep sleep state; By the 'amatra', i.e. without measure, i.e. the turiya or fourth state, non-movement does not come to light, thus.

The fourth state, which is without measure, beyond expression, the cessation of all manifestation, auspicious, without wrong knowledge, is Omkara. The being who knows Ātmān thus, alone enters the Ātmān, by the grace of Ātmān.

Therefore, are these verses:

One should understand the syllable Om in its four quarters, with its measures, without any doubt. Having realized Om in its quarters, one should not contemplate anything else.

One should unite the mind in the praṇava (Om); the praṇava is Brahman and is fearless. For one who is always united with the praṇava, there is never any fear anywhere.

Indeed, Praṇava (the sacred syllable Om) is not different from Brahman; of praṇava, the supreme is remembered. Unprecedented, without interior, without exterior, without another, praṇava is imperishable.

The Praṇava is truly the beginning, middle, and end of all things. Thus, knowing Praṇava in this way, one immediately attains that (ultimate reality) thereafter.

One should know that the Praṇava is truly the Lord, present in the heart of all. Having known the all-pervading Omkāra, with obeisance, the wise do not grieve.

The auspicious one is beyond measure and of infinite measure, the cessation of duality. The one who knows Omkāra is a seer, not any other person. He alone is the seer, not anyone else, thus.