Book excerpt: This is a scriptural commentary of Lahiri Mahasaya on The Omkar Gita in the Light of Kriya in which God Krishna answers to Prince Arjuna about the Omkar. This physical body is the form of Omkar. Please note that the Guru here means the Kutastha, i.e., the place between the eyebrows, also known as The Third Eye. When the air, or breath, of the navel and dorsal are dissolved in the sky of Kutashtha, this is the third part of Omkar, or Pranava. Every word uttered by a Yogi has a special meaning that is totally unintelligible to even the highly intellectual people. This book is written in such a way that everyone can follow it up while trading the path of Kriya. People think that they are very intelligent, but if they try to understand very seriously, they realize perfectly that nothing is happening according to their intellect. Only those whose breath is not blowing in the left or right nostril are intelligent in this world. Kutastha is Omkar in the form of inner Light due to the uniting of Akara, Ukara and Makara into one.