This is based on Professor Sahib Singh’s following work, sRI gurU grMQ swihb drpx (Sri Guru Granth Sahib Darpan) Professor Sahib Singh uses his great grasp of Punjabi, Sanskrit and writing styles/constructions based on these in the composition of writings. His inherent and deep knowledge and upfront presentation allow us to review, comment, agree or disagree but it is all in the open. ੴ is the first composite word in Sri Guru Granth Sahib ji. The phonetics of this word while quite clear has also seen variations and has lead to change of possible meaning(s) as a result. Phonetics: I am no Phonetics expert but I can relate to Dr. Kulbir Thind’s marvellowus contributions in this regard and accept the phonetics presented by him as follows, Ik▫oaŉkār (Ref: http://www.srigranth.org/servlet/gurbani.gurbani?Action=Page&Param=1) This is in full alignment with Professor Sahib Singh’s description and dis-assembly of the word. Meaning of ੴ: 1-ie`k[ E-EAM[ > -kwr[ ‘E’ is a word from Sanskrit. It has three possible meanings. So which one applies! To confirm the proper application of meaning, '1' is used in Sri Guru Granth Sahib. The third part (> ) is from Sanskrit and is a syllable used at the ending of a word. It stands for “one essence that may not change”. Hence, Appreciate any comments and corrections of any errors as all errors are mine to correct. Sat Sri Akal.