
Soham is sathwic in nature. This sathwa guna is Easwarathwa (the Shiva Principle).

There is yet another form which emerges from the navel of Vishnu, namely, Brahma. Thus, the principles of Brahma, Vishnu and Maheswara are emanating from the Soham Tathwa in a human being itself.

Thus, Divinity is permeating the entire human body. The body is living, as long as the life breath emanates from the body.
Baba (Discourse delivered on the occasion of Dasara Celebrations – October 12, 2002)link Baba Discourse
Meditation on the form without the sound of the transcendental OM (Soham), the mantra, it will not be possible to understand the nature of Divinity. Instead of focusing on the form, we can focus on the place in the body in general, the bronchial tube, it helps to get away from the form if for some reason it should seem difficult.