In the Upanishads, "Om" is used as a powerful symbol of transcendence. It consists of three sounds: "A", "U" and "M". These correspond to the three states of consciousness. "Om" begins where one currently is—obviously, there can be no other place to begin with. You can only begin from where you are. So "Om' begins with "A", which is your current state of consciousness.
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Acharya Prashant: This question has been quoted from the Katha Upanishad:
अन्यत्र धर्मादन्यत्राधर्मादन्यत्रास्मात्कृताकृतात् । अन्यत्र भूताच्च भव्याच्च यत्तत्पश्यसि तद्वद ॥ 1.2.१४ ॥
anyatra dharmādanyatrādharmādanyatrāsmātkṛtākṛtāt anyatra bhūtācca bhavyācca yattatpaśyasi tadvada || 1.2.14 ||
“Nachiketa said: That which you see as other than righteousness and unrighteousness, Other than all this cause and effect, Other than what has been and what is to be – tell me, That.”
~ Katha Upanishad, Chapter 1, Valli 2, Verse 14
