Shiva Purana
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अस्य मात्राः समाख्याताश्चतस्रो वेदमूर्धनि ॥ अकारश्चाप्युकारश्च मकारो नाद इत्यपि ॥ २६ ॥
In the Upaniṣads its Mātrās are four A, U, M and nāda.
english translation
asya mAtrAH samAkhyAtAzcatasro vedamUrdhani ॥ akArazcApyukArazca makAro nAda ityapi ॥ 26 ॥
hk transliteration by Sanscriptअकारं बह्वृचं प्राहुरुकारो यजुरुच्यते ॥ मकारः सामनादोस्य श्रुतिराथर्वणी स्मृताः ॥ २७ ॥
The letter “A” is the Ṛgveda; “U” is the Yajurveda; “M” is the Sāmaveda and the Nāda is the Atharvaveda.
english translation
akAraM bahvRcaM prAhurukAro yajurucyate ॥ makAraH sAmanAdosya zrutirAtharvaNI smRtAH ॥ 27 ॥
hk transliteration by Sanscriptअकारश्च महाबीजं रजः स्रष्टा चतुर्मुखः ॥ उकारः प्रकृतिर्योनिः सत्त्वं पालयिता हरिः ॥ २८ ॥
The letter “A” is the great Bīja, Rajas and the creator, the four-faced lord. The letter “U” is Prakṛti, the womb, Sattva and the protector Viṣṇu.
english translation
akArazca mahAbIjaM rajaH sraSTA caturmukhaH ॥ ukAraH prakRtiryoniH sattvaM pAlayitA hariH ॥ 28 ॥
hk transliteration by Sanscriptमकारः पुरुषो बीजं तमः संहारको हरः ॥ नादः परः पुमानीशो निर्गुणो निष्क्रियः शिवः ॥ २९ ॥
The letter “M” is Puruṣa, the seed, the Tamas and the annihilator Rudra. Nāda is the great Puruṣa, Īśa, Śiva, devoid of Guṇas and activities.
english translation
makAraH puruSo bIjaM tamaH saMhArako haraH ॥ nAdaH paraH pumAnIzo nirguNo niSkriyaH zivaH ॥ 29 ॥
hk transliteration by Sanscriptसर्वं तिसृभिरेवेदं मात्राभिर्निखिलं त्रिधा ॥ अभिधाय शिवात्मानं बोधयत्यर्धमात्रया ॥ ३० ॥
Praṇava expresses everything through the three Mātrās in three ways and indicates Śivātman through half a Mātrā.
english translation
sarvaM tisRbhirevedaM mAtrAbhirnikhilaM tridhA ॥ abhidhAya zivAtmAnaM bodhayatyardhamAtrayA ॥ 30 ॥
hk transliteration by Sanscript