In this discourse, Sathya Sai Baba says that, God is in the form of breath in every man. Soham symbolises the process of inhalation and exhalation. So means That (God) and Ham stands for I (individual). Though there are two words, namely God and individual, there is no difference between them. They are one and the same. It is out of illusion that man experiences the dualities of birth and death, whereas God transcends both.

True spiritual practice lies in understanding one's true identity. One should enquire, "Who am I"? All spiritual practices are meant to make you realise who you really are. But one need not undertake intense spiritual practices to cross the ocean of life. All that one has to do is to contemplate on God incessantly.

Worldly love is transient; it cannot be called love at all. True love is immortal; cultivate such love.

Jesus performed various types of spiritual practice and ultimately realised the truth.

You can see read this discourse here: pdf