ल are like them gutturals, palatals, labials, cerebrals and dentals respectively, य and श are but developed forms of च ; र and ष of ट ; ल and स of त. while व is the developed form of त and प combined; ह is the development of Visarga. To sum up, the Universe is an aggregate of the Mātrikās from अ to ह and may be traced to अ as its source. In the end the mystery of the Universe finds its solution in the enigmatical joint letter क्ष which is but a combination of क, the developed form of अ, or the Anuttara, and the developed form of Visarga or Shakti. In other words, it brings to light the inseparability or oneness of Shiva and Shakti.
The import of the Universe as referred to before forms the subject matter of all the Shāstras. अ, the Anuttara which is the origin of the Mātrikās, being combined with the penultimate vowel अं and the last consonant ह, in order of अ, ह and म् (Anusvāra), and forming the word Aham, is an epithet of Aghora, the Omniscient One and is regarded as the essence of Parā Vāk, i. e., the All-Transcending Word. The dawning of the form or vision of Bhairava or Parama Shiva on the mind in the course of meditation and thereby the clearing away of the impurities is the way to recognition of oneself as Parama Shiva.
To conclude, the individual self is identical with the Supreme Self and can attain to perfection
