It is one of the 22 Samanya Upanishads, is part of the Vedanta and Yoga schools of Hindu philosophy literature, and is one of 19 Upanishads attached to the Shukla Yajurveda. The Mantrika Upanishad is also called Culika Upanishad. The Upanishad comprises 21 verses. It attempts a syncretic but unsystematic formulation of ideas from Samkhya, Yoga, Vedanta and Bhakti. It is therefore treated as a theistic Yoga text. Mantrika suggests the theory, that the universe was created by Purusha and Prakriti together, and various active soul infants drink from inactive Ishvara soul (God) who treats this as a form of Vedic sacrifice. According to the Mantrika Upanishad, "the Brahman dwells in body as soul, and this soul as God changes dwelling thousands of time".