This is a minor upaniṣad belonging to theSāmaveda. It is in prose and is spread over seven sections. It deals with the ‘Avyakta’ (the unmanifest) and the evolution of the manifested world from it.
Before creation, It alone existed, the light Divine, beyond all names, forms and qualities. It split itself into two, one being green and the other red in colour. The latter assumed a male form and the former the female form called ‘māyā.’ By the union of these two was produced the golden egg from which emerged Parameṣṭhi or Prajāpati. When he was pondering as to who he was and what was his duty, he heard the divine voice of an invisible being. It told him that he had come out of the Avyakta and that he had to create the vyakta (the manifest, the world). For this he had to live a life of brahmacarya for a thousand years. At the end of this period of austere living, parama-vidyā or the highest knowledge was revealed to him in the form of ṛks in the anuṣṭubh metre. He sang these for a thousand years. Then he saw the Lord in the form of Nṛsiṁha (Man-lion). He praised him through appropriate phrases. Being pleased with this, Lord Nṛsiṁha commanded him to create the world and taught him a special meditation. By meditating that he was offering himself into the Lord as the fire, he obtained all the knowledge and all the powers needed for creation. Then, with the help of these ṛks, he created the three worlds, the gods including Indra, the eleven Rudras, the eleven Ādityas including Viṣṇu, the eight Vasus, day and night, the four Vedas, the various metres, the four varṇas and all the beings of the world. The Upaniṣad ends with a phalaśruti or laudatory statements regarding the fruits one obtains if he knows this vidyā or knowledge revealed here.