सोऽयमात्माध्यक्षरमोङ्कारोऽधिमात्रं पादा मात्रा मात्राश्च पादा अकार उकारो मकार इति ॥ ८ ॥
In plain words
This very Self, considered in relation to syllables, is Om. Considered in relation to its sound-units, the quarters are the sound-units and the sound-units are the quarters: A, U, and M.