’Of great sages I am Bhrgu. Of sounds I am the monosyllabic mantra om. Of sacrifices I am japa. Of immovable things I am the Himålayas. Gita 10/25’’

 

’Of great sages I am Bhrgu. Of sounds I am the monosyllabic mantra om. Of sacrifices I am japa. Of immovable things I am the Himålayas. Gita 10/25’’

In the manifest world, god is present in what ever is the sublime

om is a sound.ie it is manifest, sublime sound , so god is identifying himself with om ,

but god , in totality is present as pure consciousness, the unmanifest absolute , parabrahma, aham brahmasmi, and arjuna is asked to reach that state, by going beyond the mind, ‘’nistraigunyo bhavarjuna’’ and be established in that state become yogastha and perform action , 2: /48

yoga-sthah kuru karmani

ie, the emphasis is on accessing the transcendental consciousness,

and since om is a great mantra for meditation, and thereby reaching Samadhi state, ie the field where all gods reside, first om is uttered and allowed to vanish and reach the transcend, and stuti  of chosen god is uttered which activates/awaken that god

so I underline that om is a means to reach gods, it is not god , it is one of sublime thing with which god identifies