Here Agnī Deva, the Lord of Energy is explaining the secret of Brahman manifesting as different forms of fire or energies in the Universe. He says just as kam is the Infinite so is kham.

As I have explained above that īśwara, is the manifest or pratyakśa form of the Unknown that lies within the realm of our senses. Synonymously kam too is like Aleph 1, א₁ – the continuous infinity of Cantor’s theory of Infinities. It too is uncountable and from it can emerge another infinite number of roots, words, sentences and so on that can name every possible form of creation. Then in the manifest speech of the sparśa the kham is the reciprocal of the Aleph 1, א₁ . This transformation gives the same diversity to kham as is available in kam. Mathematically speaking :-

( KM )kham = _____1______   =   _1_   =   ~ zero
kam                    א₁                                   ….Fig. 1

This is confirmed by Brihadārānyaka Upaniśad V.1.1 which continues after aum pūrn amadah, pūrnamidam,………aum khambrahma……