One of the shortest Upanishads—yet highly profound—the Mandukya, in just twelve verses, presents “Om” through three perspectives:

Om — The Macrocosmic

The introduction verse describes Om at the cosmic level as encompassing four spans:

  • Past
  • Present
  • Future
  • Beyond Time

Om — The Microcosmic

The text then turns inward, stating that the Inner Divine has four experiential aspects:

  • Vaiśvānara — waking state
  • Taijasa — dream state
  • Prājña — deep sleep state
  • Chaturtham (the Fourth)  — the Inner Divine

Om — The Syllable

Finally, the Upanishad links the four experiences to the sound-units of Om:

  • A-sound — waking
  • U-sound — dreaming
  • M-sound — deep sleep
  • Silence after Om — Chaturtham, the Fourth

Thus expounds this scripture, affiliated with the Atharva-Veda. For the actual verses and additional insights from the author in the footnotes, refer to the translation PDF (book).