It is among the 32 Upanishads attached to the Krishna Yajurveda and classified as one of the 19 Sannyasa Upanishads. The text has been one of the important Upanishads dealing with Hindu renunciation traditions. It discusses Atma (soul) and its four avasthas (states of consciousness) and four seats; the seats for the purpose of achieving Dhyana (mediation) of the Nirguna Brahman (the formless Brahman). It is presented as a conversation between Sage Pippalada and Shaunaka Mahashala. The Brahma Upanishad is notable, in its third chapter, for rejecting all forms of rituals and external religious observations, and declaring the highest complete state of man is one that is dedicated entirely to knowledge.