Brahm is a concept in Hindu philosophy representing the ultimate reality or cosmic spirit. It is often described as the source of all existence, transcending the physical universe. Brahm is considered formless, infinite, and eternal, embodying the essence of everything in the universe. In Hindu texts, particularly the Upanishads, Brahm is distinguished from Brahma, the creator god in the Hindu trinity. While Brahm signifies the universal spirit, Brahma is a deity responsible for creation. Understanding Brahm is essential for grasping the nature of existence and the interconnectedness of all life in Hindu belief.