It is one of twenty Yoga Upanishads in the four Vedas, and is attached to the Atharvaveda. The text is primarily focussed on Yoga techniques, and is among the most detailed in the Upanishadic corpus of texts dedicated to Yoga. It describes ten Yamas (ethical don'ts, restraints), ten Niyamas (ethical to do list, observances) and eight Asanas (postures), along with three Pranayamas, five types of Pratyaharas, five kinds of Dharana, two types of Dhyana and one Samadhi. The Shandilya Upanishad is structured as three chapters with many sections in each chapter. The first chapter of the text, states Raman, is one of the most detailed Upanishadic treatises on various types of Yoga. The last two chapters integrate the Vedanta philosophy, particularly the "nondual Nirguna Brahman as the ultimate self" concept of Hinduism, and asserts that there is oneness of Atman in all living beings, that everything is Brahman.