The word soham is a combination of ‘sah’ meaning That (Brahma) and ‘aham’ meaning I (am) or Self (Jeev). When combined it reads soham meaning ‘I am That’ in Sanskrit. As per Yogis ‘so’ is also the subtle sound produced while we inhale (purak) and ‘ham’ the subtle sound produced while we exhale (rechak). Thus, to be fully conscious of our breathing is also another connotation of soham besides the union of Jeev with Brahma. Soham Yoga/Dhyana/Sadhana is the system of meditation engaging one's consciousness fully to perceive the process of ultimate union between the gross and subtle, material and spiritual, Jeev and Brahma.

The scriptural direction that ‘we become what we think’ or the constant thought of Brahma makes you one with Him is the basis of soham meditation also called Ajapa Jap. The main aim of the practice of Soham Sadhan is purification of blood, body, emotions, thought and action through constant awareness of (pran) breath leading to state of heightened consciousness or Self- realization. The beauty of this ancient system of meditation lies in the fact that after having grasped the basic technique it can be practiced all the time in all stages even while engaged in other activity! There is complete peace and balance of mind, equanimity and feeling of wellness even before the ultimate goal is realized!

One commences the practice with deep recitation of the Om mantra three/nine times creating a wall of protection against negative energies in the cosmos. This is important because the technique is so potent it enhances our receptivity to a level, where even a minor emotional disturbance causes great impact! Breathing is the essence of life. To breathe is to live; and so breath is naturally qualified to be the first object of perception.
In Soham Sadhana perception always means experience bereft of the duality of any kind. Impartiality and equanimity are byproducts of Soham Sadhana with
 impartial perception, where there is neither the emotion of attachment nor aversion, neither pleasure nor displeasure. Both these states of emotion are closely and carefully perceived but not internalized. Because both states are merely watched as a witness, it is not difficult to reject them and assume a neutral position.
Thus, equanimity is essentially associated with Soham Sadhna also called Hamsa Yoga. A serious practitioner of Soham Sadhana, whose 'perception' and 'knowledge' become pure, does not attract new karmic attributes. In fact, he/she is protected even from the effect of the accumulated karmas.
Specifically, the yogic science of Soham Mediation is universal, easy and effective as proved by scientific experiments. The main aim of Soham meditation is to calm the mind and to stimulate and purify the ‘pran’ taking the practitioner to a higher plane of existence and in some cases even leading to awakening of Kundalini, the ultimate goal of a yogi.