The Atharvasikha Upanishad suggests that meditation has to be done on the single letter 'Om' because it is in itself the mantra for meditation. Its four legs are the four devas and the four Vedas while the syllable itself is equal to Para Brāhman (Ultimate reality).

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The Atharvasikha Upanishad suggests that meditation has to be done on the single letter 'Om' because it is in itself the mantra for meditation. Its four legs are the four devas and the four Vedas while the syllable itself is equal to Para Brāhman (Ultimate reality). It states, "The five gods Brahma, Vishnu, Rudra, Ishwara and Shiva should be worshipped in the form of pranava (Aa + Uu+ Ma + half sound + Bindu.)" Aum is known as "pranava" because it makes everyone bow before it and as Omkara because it sends forth the currents of the life-force upward. The Upanishad identifies the constituent sounds of the syllable Aum with Brahma, Vishnu and Siva, and Brāhman, and explains their symbolism in the following manner.
The sound a represents the earth, the hymn of praise (ric), Rigveda, Brahma, the eight deities known as Vasus, the sacred Gayatri mantra, the garhyapatya fire, the color of red and dedicated to Brahma.
The sound u refers to the atmosphere (antariksha), the sacrificial formula known as Yajus, the Yajurveda, god Vishnu, the atmospheric deities known as Rudras, the meter trishtbhu, the dakshina fire, brightness, and dedicated to Rudra.
The sound m represents heaven, the sacred chant saman, the Samaveda, god Vishnu, the 12 solar deities known as Adityas, the meter jagati, the ahavaniya fire, the color black and dedicated to Vishnu.
The nasalized half part of the sound m which is let out while chanting Aum is described as the Atharvan chants, the Atharvaveda, the fire of universal destruction, the wind gods known as Maruts, the universal Virat, lightning like, multicolored and dedicated to Brāhman or Purusha.
Om Namah Shivaya!