A U M
Creator Preserver Destroyer
Morning Noon Evening

= 12 Hour Day

But a day is 24 Hours. Therefore we implicity have 2 AUMS in a 24 hour day:

A U M A U M
Creator Preserver Destroyer
Day Night
Morning Noon Evening i ii iii
Beginning Middle End


This logic can be applied to the
2 Phases of the moon: Waxing -Waning
2 Phases of the year: \\\\\\\" \\\\\\\".

This helps to explain why and how the letter M functions as both the \\\\\\\"midpoint\\\\\\\" and the end of the Alphabet.

For instance, in Hebrew, in a 22 letter aphabet the letters
Aleph, Mim, Shin produce
A M S
1 14 21

It is noteworthy that Sanskrit has a trend towards Shifts in Letters (q.v.) which include S > Z. This spread to other languages. Hence, in Englsih, in a 26 letter aphabet the letters become

A M Z
1 13 26

There are 13 months in a lunar year.
On closer inspection we see that the 26 letters break down into two groups of 13:

1-13 14-26
A - M N - Z
Creative Receptive
First 6 months Last 6 Months


Sanskrit has other ways of dividing the Alphabet in terms of the sacred
A Ka Tha and Akasha the word for Ether or Space:

Beginning Middle End
A Ka Tha
a k A za
aka becomes the word for 1

As a result the letters K L M typically become letters to divide the alphabets into 2 depending on whether they have 22, 24 or 26 letters.

22 Letters
1 - 11 12 -22
A K L Z




In terms of English Alphabet
A K Z


In terms of Siva
             Jiva, Para, Mala
Letter    A     U       Ma 

 

Thus it is in Three-lettered Word "A U M"
http://www.himalayanacademy.com/resources/books/tirumantiram/TantraFour.html


AUM
In Sanskrit A is much more than the first vowel. In AUM
A = Beginning   = adimat     = Creator     =  Brahma
U=  Progress     = utkarsa    = Preserver  =  Vishnu
M = End            = miti          = Destroyer =  Shiva
See: AUM and adimat, utkarsa, miti. Cf. Alpha - Omega.