Brahman is talked of at two levels (apara and para). Para-Brahman is the all-inclusive – he is the head from which all concepts including the alphabets emerge. The honey of all knowledge (i.e. the universal set of all concepts like mind, intellect, speech, alphabets, etc.) to denote this, a special term – not originating from alphabets – called OM is used. He is the fountainhead of all concepts but He Himself cannot be conceived. He is the universal conceiver, universal concept and all the means of concept. Apara-Brahman is the same Para Brahma but for human understanding thought of as universal mind cum universal intellect from which all human beings derive an iota as their mind, intellect etc.