Atharvasikha Upanishad

It is among the 31 Upanishads associated with the Atharvaveda. It is classified as a Shaiva Upanishad focussed on god Shiva. The Atharvashikha Upanishad is presented in two sections, with Section 1 dealing with what is meant by Om and the significance of its syllables, and Section 2 dealing with the benefits one derives by meditating coupled with reciting the word Om representing the four Vedas. The text focuses on OM mantra and its benefits. The text is composed through the voice of the Sage Atharvan, to whom the Atharvaveda is eponymously attributed. The text discusses and equates Om symbol to Shiva as the Supreme Being and Brahman, explaining the spirituality behind its chanting and meditation. It declares Shiva to be higher than Bramha, Vishnu, Rudra and Ishana.