It is one of 16 Upanishads attached to the Samaveda, and classified under the 17 Vaishnava Upanishads. It discusses cosmology, how the universe evolved after creation, asserting the premise of Rigveda's Nasadiya Sukta that no one is knowledgeable about its origin or whether even the Supreme Being had any role in creating it. The Narasinha (Man-Lion) avatar of Vishnu presents the ideas on Brahman in many chapters, but its verses also mention and revere Shiva, Indra, Prajapati and other deities. The text asserts a syncretic synthesis of ideas from Samkhya, yoga and other Hindu philosophies.
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