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Om is a seed. Like a banyan seed. In the atomic banyan seed, there are three elements: its covering (husk), the cotyledons, and the sprout. If you remove the covering, the cotyledons appear; if you separate the cotyledons, the sprout will appear between them. Break this sprout, and you will find 'nothing' inside. This 'nothing' is the power of this atomic seed, the 'subtle essence'. This subtle essence is what transforms the atomic seed into a huge banyan tree.
In this atomic seed 'Om', there are three letters: A, U, and M. These are respectively the covering, the cotyledons, and the sprout. Besides these, there is also a fourth state in this Om that is indescribable, untreatable, and ungraspable. This fourth state is that unmanifest 'subtle essence' hidden in the A, U, and M seeds, which makes this Om seed the signifier of the world-form. This 'subtle essence' is the cessation of the phenomenon, Shiva, non-dual, the Self-power, the Supreme Shiva.26
Om is only the signifier, the name. The signified is Brahman. What is this Brahman?
That from which all this phenomenon arises, in which it resides, and in which it merges at the end, that is 'Brahman'.27
The mobile and immobile world has originated from Om—'Everything in the three worlds, mobile and immobile, is born from Omkara.'28 Of its four states: A, U, and M—these three states are the signifiers of the entire creation; the fourth state (the nasal point, anusvara the dot symbol representing the fourth state) is transcendent of the world. Understand it like this:
| A | U | M | A-less (Point) |
|---|---|---|---|
| Earth | Interspace | Heaven | Transcendent of the world |
| Fire | Yajurveda | Sun | |
| Rigveda | Bhuva | Samaveda |
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26. "The fourth state, which has no sound, is untreatable, the cessation of the phenomenon, Shiva, the non-dual; thus Omkara is the Self itself..." Mandukya Upanishad-12.
27. "That from which these beings are born, by which those born live, and into which they enter at the end, seek to know that. That is Brahman." Taittiriya Upanishad, Bhriguvalli-Anuvaka-1.
28. Dhyanabindu Upanishad-16.