गान्धर्व तन्त्र (शैव-शाक्त आगम - मन्त्र-रहस्य, यन्त्र एवं देवतोपासना सटीक)

According to the Sampradayartha ह denotes sky क are
र fire स water and ल earth, giving birth respectivly to sky
etc The goddess of the mantra is to be meditated upon
as identical with the whole universe The fifteen syllables
of the mantra respectively represent also the 15 qualities
of the elements i e, 1 of the sky, 2 of the air, 3 of the
fire and 4 of the water and 5 of the earth The mantra
when analyzed into its constituents including both vowels
and consonants resolves itself into the 37 parts as 5 vowels
(4 अs + 1 ई) and 6 consonants हसकलहर in the first part,
as 6 vowels (5 अs + 1 ई) and 7 consonants हसकहलहर in the
2nd part, as 4 vowels (3 अs + 1 ई) and 5 consonants सकलहर
in the 3rd part, as 3 Bindus at the end of these parts and
as a whole. These 37 constituents represent the 36 categories
both individually and collectively The 6 हs in the mantra
represent the sound as effect (fivefold) and as cause. The
3 ईs and the Bindu at their end stand for the 4 forms
of touch, 3 रs represent 3 aspects of form, 2 सs represent
2 kinds of water gross and subtle and the 3rd स stands for
the connection between water and nectar. 3 लs represent
the earth as existing in the 3 worlds 3 कs also represent 3
classes of cognisers— Aśuddha, Suddha and Miśra, 12 अs
represent Jivā as such, Jīva as breath, Jīva as spirit, 3 Bindus,
purusha, Rāga, Vdyā, Kalā Nīyatī, Kāla, Māyā, Śuddhavidyā,
Ishvara and Sadāshiva and 3 Nādas, Sānti, Śakti and Śambhu