Topic summary
aksara

Extracted from the Wikipedia article Akshara.
Bhagavad Gita
Aksara means one who is present everywhere, denotes the name of Shiva and Vishnu, and also that of Brahman, literally it means imperishable, indestructible. Every ritual and fire offering detailed in the Veda is impermanent. In contrast, the term Aum remains everlasting and is called Aksara, the symbol of God, who is the lord of all created things. It is a descriptive synonym of Brahman (Bhagavad Gita VIII.3), who is said to have arisen from Aksara (Bhagavad Gita III.15).