oṁ-tat-sad iti nirdeśo brahmaṇas tri-vidhaḥ smṛtaḥ brāhmaṇās tena vedāś ca yajñāś ca vihitāḥ purā

Throughout all the Vedic literatures the glories of omkara are specifically mentioned. Srila Jiva Gosvami, in his thesis Bhagavat-sandarbha, says that in the Vedic literature omkara is considered to be the sound vibration of the holy name of the Supreme Personality of Godhead. Only this vibration of transcendental sound can deliver a conditioned soul from the clutches of maya. Sometimes omkara is also called the deliverer (tara). Srimad-Bhagavatam begins with the omkara vibration: om namo bhagavate vasudevaya. Therefore omkara has been described by the great commentator Sridhara Svami as taraṅkura, the seed of deliverance from the material world. Since the Supreme Godhead is absolute, His holy name and His sound vibration omkara are as good as He Himself. Caitanya Mahaprabhu says that the holy name, or omkara, the transcendental representation of the Supreme Personality of Godhead, has all the potencies of the Personality of Godhead.