Skanda Purana — Mahesvara Khanda, Shloka 68
अकारः कथितो ब्रह्मा उकारो विष्णुरुच्यते । मकारश्च स्मृतो रुद्रस्त्रयश्चैते गुणाः स्मृताः
akāraḥ kathito brahmā ukāro viṣṇurucyate | makāraśca smṛto rudrastrayaścaite guṇāḥ smṛtāḥ
الصوت «أ» مُعلَنٌ أنه براهما؛ والصوت «أو/ُ» يُقال إنه فيشنو؛ والصوت «م» يُذكَر أنه رودرا. وهؤلاء الثلاثة يُذكَرون أيضًا بوصفهم الغونات الثلاث.
Lomaharṣaṇa (Sūta) to the sages (deduced from Māheśvara-khaṇḍa narrative convention)
Scene: A contemplative teaching scene: a guru-like figure expounds the three phonemes A-U-M as three deities, with subtle guṇa-symbols (lotus/creation, conch-preservation, trident-dissolution) emerging from the syllables.
FAQs
Oṃ encapsulates cosmic principles: creation, preservation, and dissolution, reflected as Brahmā, Viṣṇu, and Rudra, and also as the three guṇas.
No tīrtha is named; the verse is part of an Oṃkāra-mahātmya style doctrinal teaching.
Implicitly supports Oṃ-japa/meditation by explaining its theology, but no explicit rite is stated in this verse.