From Genome Analysis Wiki
→What Information Does SAM/BAM Have for an Alignment
The POS indicates that the read aligns starting at position 5 on the reference.
The CIGAR says that the first 3 bases in the read sequence align with the reference. The next base in the read does not exist in the reference. Then 3 bases align with the reference. The next reference base does not exist in the read sequence, then 5 more bases align with the reference. Note that at position 14, the base in the read is different than the reference, but it still counts as an M since it aligns to that position.
== Example SAM ==