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Soham is a Sanskrit mantra meaning "I am That" or "I am He," a fundamental concept in Hindu philosophy that signifies the identity of the individual soul (Atman) with the ultimate reality or universal consciousness (Brahman). This mantra is also considered the natural sound of the breath; "So" is the sound of inhalation and "Ham" is the sound of exhalation. It is used in meditation to focus the mind and cultivate awareness of this non-dualistic unity between the self and the universe.