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Śrī-Caitanya-caritāmṛta
Throughout all the Vedic literatures the glories of  oṁkāra  are specifically mentioned. Śrīla Jīva Gosvāmī, in his thesis  Bhagavat-sandarbha , says that in the Vedic literature  oṁkāra  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  māyā . Sometimes  oṁkāra  is also called the deliverer ( tāra ).  Śrīmad-Bhāgavatam  begins with the  oṁkāra  vibration:  om namo bhagavate vāsudevāya . Therefore  oṁkāra  has been described by the great commentator Śrīdhara Svāmī as  tārāṅkura , the seed of deliverance from the material world. Since the Supreme Godhead is absolute, His holy name and His sound vibration  oṁkāra  are as good as He Himself. Caitanya Mahāprabhu says that the holy name, or  oṁkāra , the transcendental representation of the Supreme Personality of Godhead, has all the potencies of the Personality of Godhead.
nāmnām akāri bahudhā nija-sarva-śaktis tatrārpitā niyamitaḥ smaraṇe na kālaḥ
All potencies are invested in the holy vibration of the holy name of the Lord. There is no doubt that the holy name of the Lord, or  oṁkāra , is the Supreme Personality of Godhead Himself. In other words, anyone who chants  oṁkāra  and the holy name of the Lord, Hare Kṛṣṇa, immediately meets the Supreme Lord directly in His sound form. In the  Nārada-pañcarātra  it is clearly said that the Supreme Personality of Godhead Nārāyaṇa personally appears before the chanter who engages in chanting the  aṣṭākṣara , or eight-syllable  mantra ,  om namo nārāyaṇāya . A similar statement in the  Māṇḍūkya Upaniṣad  declares that whatever one sees in the spiritual world is all an expansion of the spiritual potency of  oṁkāra .
On the basis of all the  Upaniṣads , Śrīla Jīva Gosvāmī says that  oṁkāra  is the Supreme Absolute Truth and is accepted as such by all the  ācāryas  and authorities.  Oṁkāra  is beginningless, changeless, supreme and free from deterioration and external contamination.  Oṁkāra  is the origin, middle and end of everything, and any living entity who thus understands  oṁkāra  attains the perfection of spiritual identity in  oṁkāra .  Oṁkāra , being situated in everyone's heart, is  īśvara , the Supreme Personality of Godhead, as confirmed in  Bhagavad-gītā  ( īśvaraḥ sarva-bhūtānāṁ hṛd-deśe 'rjuna tiṣṭhati ).  Oṁkāra  is as good as  Viṣṇu  because  oṁkāra  is as all-pervasive as  Viṣṇu . One who knows  oṁkāra  and Lord  Viṣṇu  to be identical no longer has to lament or hanker. One who chants  oṁkāra  no longer remains a  śūdra , but immediately comes to the position of a  brāhmaṇa . Simply by chanting  oṁkāra  one can understand the whole creation to be one unit, or an expansion of the energy of the Supreme Lord.  Idaṁ hi viśvaṁ bhagavān ivetaro, yato jagat-sthāna-nirodha-sambhavāḥ : "The Supreme Lord Personality of Godhead is Himself this cosmos, and still He is aloof from it. From Him only this cosmic manifestation has emanated, in Him it rests, and unto Him it enters after annihilation." ( Bhāg.  1.5.20) Although one who does not understand concludes otherwise,  Śrīmad-Bhāgavatam  states that the entire cosmic manifestation is but an expansion of the energy of the Supreme Lord. Realization of this is possible simply by chanting the holy name of the Lord,  oṁkāra .