Akshara

'imperishable, indestructible, fixed, immutable') is a term used in the traditional grammar of the Sanskrit language and in the Vedanta school of Indian philosophy.

[clarification needed][dubious – discuss][2] As part of basic instructions of Shiksha and Sanskrit grammar, it is explained that among the Word-entities, both, Aksara and Brahman stand out as especially important because both refer to a special form of ritual word.

It exists beyond shadows, darkness, air, and space, untouched by sensory experiences like taste, smell, sight, or hearing.

Akshara governs the universe and influences various aspects of existence including the sun, moon, earth, sky, time, rivers, human behavior, and the dependence of gods and ancestors on ritual offerings.

Pitiful is the man, Gargi, who departs from this world without knowing this imperishable.The Manduka Upanishad partitions the symbol Aum in three different morae and adds a fourth mora-less part instructing that the mora-less part alone is ultimately real and not the other three representing "wakefulness", "dream" and the "sleep" states of consciousness.

[8] But the higher knowledge is that through which that imperishable one (aksaram) is knownMadhavananda, in his commentary on the Brahmopanishad belonging to the Atharvaveda, explains that, as per the Mundaka Upanishad I.7 and II.1-2, the term Aksara signifies Brahman in Its aspect of the manifesting principle.

In contrast, the term Aum remains everlasting and is called Aksara, the symbol of God, who is the lord of all created things.

[10] With regard to Vallabha’s view of Aum it is said that Aksara itself is imperishable and appears as souls endowed with Sat and Chit but not as Ananda.