SoHAM is a Hindu mantra that
translates to "I am that" or "I am that I am".
It is considered a universal mantra because it relates to the breath, and everybody breathes.
It can be broken down into two parts:
Sooo, which is the sound of inhalation
Huuuumm, which is the sound of exhalation.
Breathing is a bridge between the mind and the body during meditation. It regulates the nervous system to clear thoughts in the mind and release tension in the body. Soham meditation makes one feel all-powerful and blissful from within.