This Upaniṣad, though classed among the minor Upaniṣads, is fairly long.

Assigned to the Śukla Yajurveda, it is in two sections. The first one which is called Brāhmaṇabhāga, is in prose and has nine passages. The second one called Mantrabhāga, has 165 verses in the anuṣṭubh metre.

Since a greater part of the text deals with Yoga, it is included among the Yoga-Upaniṣads.

The first section deals with the process of creation from Brahman, in a general way, as is found in other Upaniṣads and the Sāṅkhya system.

The topics delineated in the second section may be summarised as follows:

Four states of consciousness, turīya (the fourth) being the ātman; the two paths Devayāna (or Uttarāyaṇa) and Pitṛyāna (or Dakṣiṇāyana); Karmayoga as niṣkāmakarma (desireless action); aṣṭāṅgayoga or yoga of eight limbs (described from the standpoint of Advaita Vedānta); some aspects of Haṭhayoga such as yama, niyama prāṇāyāma, nāḍīs and kuṇḍalinī; meditation on Vāsudeva as Paramātman and mukti or liberation.