It is one of the 31 Upanishads attached to the Atharvaveda. It is classified as one the Sannyasa Upanishads. The Upanishad is a discourse between the Hindu god Bramha and sage Narada. Their conversation is centered on the characteristics of Paramahamsa (highest soul) Yogi. The text describes the monk as a Jivanmukta, a liberated soul while alive, and Videhamukta is liberation in afterlife. The Upanishad, in its opening and concluding hymns, emphasizes the primacy of infiniteness of the Brahman and the Universe, with the Brahman representing the infinite. The Upanishad’s theme is presented in four hymns as an explanation by Lord Brahma to Narada’s query on the aspect of the path of the Paramahamsa Yogis.