The Lord is the person who hears oṁ which arises from unmanifeset nāda when the senses do not function, since his knowledge does not depend on senses. By that oṁ, which manifests from the ātmā, in the ether of the heart, the Vedas appear. Oṁ indicates Brahman, which is its own shelter, and as well indicates Paramātmā and Bhagavān. Oṁ contains all mantras and Upaniṣads and it is the eternal cause of the Vedas. Who is the Supreme Lord known by words like Bhagavān? He is the person who hears oṁ (sphotam) generated from the unmanifest nāda. “But does the jīva not hear this sound?” No. The Lord is the person who hears this sound when the ears are covered, when all senses do not function. The jīva is not the hearer, since his knowledge is dependent on his senses. Paramātmā is the hearer. This means that whatever the jīva realizes as hearing is dependent on Paramātmā, because the Lord has knowledge without having material senses (śūnya-ḍṛk). When a sleeping person, on hearing a sound, wakes up, the jīva is not the hearer, since his senses were not functioning during sleep. He who hears the sound and wakes up the jīva is Paramātmā. The nature of oṁ is described in a verse and a half. By oṁ, speech, represented by the Vedas, becomes manifested from the ātmā in the ether of his heart. Oṁ indicates Brahman which is its own shelter, and is called Paramātmā and Bhagavān. Śruti says oṁ iti etad brahmano nediṣṭhaṁ nāma: oṁ is the name nearest to Brahman. All mantras and Upaniṣads are uttered along with oṁ which is the eternal cause of the Vedas. It has one form eternally, since it is Brahman.