Bhāṣya
। । । । ॥
In plain words
Oṃ. The five mahābhūtas, the great elements, after quintuplication, together with everything they produce, form what is called Virāṭ. This is Ātma’s sthūla śarīra, its gross body. Grasping objects through the senses is jāgarita, the waking state. The Ātma that takes both the gross body and waking to be itself is Viśva. These three make up A-kāra, the sound A.
Close to the Sanskrit
Oṃ. The five quintuplicated mahābhūtas, the great elements, and all that is their effect are called collectively Virāṭ. This is the sthūla śarīra, the gross body, of Ātma, the Self. The apprehension of objects by means of the senses is jāgarita, the waking state. The Ātma that identifies with both of these is Viśva. These three are A-kāra, the sound A.