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This paper explores the Harmonic matrix associated with a simple graph , where each entry corresponds to for adjacent vertices and . We investigate the spectral properties of this matrix, particularly focusing on its eigenvalues. A central objective of this work is to compute the Harmonic characteristic polynomial. Furthermore, we analyze the Harmonic energy of a graph as the sum of the absolute values of the eigenvalues of . Explicit expressions for both the Harmonic characteristic polynomial and the Harmonic energy are derived for several specific classes of graphs.

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