Taraka Upanishad on the glory of Om Namo Narayanaya

Om Namo Narayanaya is the Taraka. It should be worshipped as Chidatma.

Om is a single syllable and of the nature of Atma.

Namah is of two syllables and is the nature of pratkrti (matter).

Narayanaya is of five syllables and is of the nature of Parabrahman.

He who knows this becomes immortal.

Through Om, is Brahma produced; through Na is Vishnu produced; through Ma is Rudra produced; through Na is Ishwara produced; through Ra is the Anda-Virat (or Virat of the universe) produced; through Ya is Purusha produced; through Na is Bhagavan produced; and through Ya is Paramatma produced.

This Ashtakshara (eight syllables) of Narayana is the supreme and the highest Purusha.