The Mandukya Upanishad opens with a breathtaking claim: Om is everything. The past, the present, the future — all of it is Om. And even what is beyond time is Om.
Om is not merely a sound used in puja or meditation. It is being declared here as the very fabric of existence — the sound-form of Brahman, the ultimate reality. Everything that exists is a form of Om; Om is a form of everything.
The Mandukya is the shortest Upanishad — only 12 verses — yet Adi Shankaracharya's teacher Gaudapada wrote a famous commentary on it (the Mandukya Karika), and Shankaracharya himself commented on that. Together they form one of the deepest treatments of Advaita Vedanta.