The text is attached to the Krishna Yajurveda and classified under one of the 12 Shaiva Upanishads. The Upanishad states that Rudra and Uma are the ultimate reality Brahman. The Upanishad glorifies Shiva and Uma as inseparable, asserts that they together manifest as all gods and goddesses, all animate and inanimate reality of the universe. This text, like other Shaiva Upanishads, is presented with Vedanta nondualism terminology, and states that the individual Atman (soul) is identical with the supreme reality Brahman. The text opens by asserting that all Devas are manifestations of Rudra (Shiva), and all Devis are manifestations of Uma (Parvati). They are inseparable, in forever union.
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