"The utterance of OM involves three sounds, those of long au, short u, and the "stoppage" or labial consonant m. To this tripartiteness is attached deep mystical symbolic meaning. It denotes, as distinct yet in union, Brahma, Vishnu, and S'iva, or Creation, Preservation, and Destruction. As a whole, it implies "the Universe." In its application to man, au refers to the spark of Divine Spirit that is in humanity; u, to the body through which the Spirit manifests itself; and m, to the death of the body, or its resolvement to its material elements. With regard to the cycles affecting any planetary system, it implies the Spirit, represented by au as the basis of the manifested worlds; the body or manifested matter, represented by u, through which the spirit works; and represented by m, "the stoppage or return of sound to its source," the Pralaya or Dissolution of the worlds. In practical occultism, through this word reference is made to Sound, or Vibration, in all its properties and effects, this being one of the greatest powers of nature. In the use of this word as a practice, by means of the lungs and throat, a distinct effect is produced upon the human body. In Aphorism 28 the name is used in its highest sense, which will necessarily include all the lower. All utterance of the word OM, as a practice, has a potential reference to the conscious separation of the soul from the body."