Verse 35

गुकारःप्रथमोवर्णो ।मायादिगुणभासकः ॥रुकारोऽस्तिपरब्रह्म ।मायाभ्रांतिविमोचकम् ॥

In plain words

The sound gu is the first letter, and it shows forth the guṇas that begin with māyā; the sound ru is the supreme brahman, and it looses one from the delusion of māyā.