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
‘அ’ எனும் ஒலி பிரம்மா என அறிவிக்கப்பட்டது; ‘உ’ எனும் ஒலி விஷ்ணு எனச் சொல்லப்படுகிறது. ‘ம’ எனும் ஒலி ருத்ரன் என நினைவுகூரப்படுகிறது; இம்மூன்றும் திரிகுணங்களாகவும் ஸ்மரிக்கப்படுகின்றன.
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.