13. Om is breath. ॐ स्वासः । “Om called the Udgítha is breath,” (Ch’hándogya Upanishad p. 12).
14. Om is sun. आदित्य । “The sun is Om, Om is Udgítha, the sun is Udgítha, he is Om.” (Maitrí IV. 4).
“The splendour of Brahman is yonder sun, and it too is the splendour of Om.” (Ibid). यद्ब्र्हम ज्योतिः यज्ज्योतिः सआदित्यः । यत् सबितृतदादित्यः । मैत्री उप ।
15. Om the soul. ओमात्मेति । “The soul is looked upon as Om.” (Ch’hándogya Upanishad. p. 12). “For this all represented by Om is Brahma. This soul is Brahma.” (Mándukya V. 2). ॐकार एब आत्म स्वरूपमेब । तस्यैतस्य परापर ब्रह्मरूपस्याक्षरस्योपब्याख्यानं ।
16. Om the Supreme spirit. ॐ परमात्मा । “Om is the most appropriate name for the Supreme Spirit paramátman.” (Ch’hándogya I. 1). “The Universal soul is the totality of individual souls.” (समष्टि ब्यष्टि).
17. Om is Mind. ओं मनस् । “Om is mind manas, the self consciousness or ahankára of the Sánkhya.” (Ibid p. 3).
18. Om is Body. ॐ कायः । “Om is corporeal.” (Ch’hándogya p. 3).
19. Om is Adorable ओमुपास्यं । “The letter Om is eulogised for its adorableness, and is an inducement to its worship.” (Ch’hándogya I. 9. p. 8).
20. Om a Vehicle ॐ रथः । “Om is the vehicle of the worship and knowledge of the superior and inferior Brahma.” (Maitrí Up. 260).
21. Om is a Raft. ॐमुड़ुपः । “Om is a raft of Brahman to cross over the torrents of the world.” (Swetáswatara II. 8. p. 53).