Taittirīyopaniṣat Bhāṣyam (तैत्तिरीयोपनिषत् भाष्यम्)
Taittirīyopaniṣat 01.02
oṃ śikṣāṃ vyākhyāsyāmaḥ। varṇasvaraḥ। mātrā balam। sāma santānaḥ। ityuktaḥ śikṣādhyāyaḥ ॥2॥
Oṃ. We shall explain phonetics: letters and sounds, measure, strength, intonation, and continuity. Thus is the chapter on phonetics stated.
Taittirīyopaniṣat 01.02
varaṇīyo varṇaḥ। svaratestu svaraḥ। mānāt trātā mātrā। balarūpaḥ। samaśca sarvarūpeṣu। santataśca।
As he is the desirable object (varaṇīyaḥ), he is 'varṇaḥ', the letter depicting the sound. As he is the one who takes delight in himself (svarateḥ), he is called 'svaraḥ', the vowel sound.
The unit of measure is the protector. It has the form of strength. It is equal in all forms and is continuous.
varṇādivācakaṃ rūpaṃ jñeyaṃ varaṇādināmakam। viṣṇorvarṇādisaṃsthaṃ ca puṃsu tattatkriyāpradam॥
The form that denotes varṇa and similar categories should be understood as named beginning with varaṇa. That which is established in Viṣṇu, beginning with varṇa, and in a person, grants each corresponding action.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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