The text is classified as a Vaishnava Upanishad. The text exists in two versions, one attached to the Atharvaveda in some anthologies, and another attached to the Samaveda. The Atharvaveda version is shorter, and in prose. The Samaveda version is partly in poetic verses. This Vaishnava Upanishad describes Vishnu as the highest being, above Samkhya principles, above Shiva, and above Bramha. However, both Vaishnava and Shaiva groups of texts use reverential words of all Hindu gods, and assert them to be the same Atman-Brahman. The Upanishad presents a syncretism of Vaishnava and Vedanta ideas, and is notable for its teaching of "Vasudhaiva Kutumbakam", or "the world is one family".