This chapter of this work delves into Gauḍapāda’s Āgamaśāstra (ĀŚ), a foundational text in early Advaita Vedānta, focusing on its meditation on the sacred syllable Oṃ as a transformative spiritual exercise. Through a dialectical approach, Gauḍapāda negates conventional ontological categories to lead practitioners toward non-attachment and liberation. The ĀŚ, a commentary on the Māṇḍūkya Upaniṣad, articulates a fourfold taxonomy of consciousness, with Oṃ serving as both a symbol and a method for transcending ordinary states of mind. Central to this work is the concept of the "3 + 1" formula, three conventional states of consciousness (wakefulness, dreaming, and deep sleep) followed by a fourth state, turīya, which represents transcendence and ultimate non-duality. The chapter explores how this structure parallels broader shifts in Vedic thought, including the rise of asceticism and renunciation, and highlights the ĀŚ as both a doctrinal exposition and a therapeutic tool aimed at profound spiritual transformation. Additionally, the text's fourth chapter, often seen as apologetic and influenced by Buddhist thought, is interpreted through the lens of this 3 + 1 framework, suggesting a deliberate structure that unifies the text's doctrinal teachings and their negation in a coherent spiritual practice.