It belongs to Kaushitaki Bramhana. It is divided into thirty chapters and 226 Khanda. The first six chapters dealing with food sacrifice and the remaining to Soma sacrifice. This work is ascribed to Sankhyayana or Kaushitaki. The feature of Sankhayayana-Brahmana is that in addition to the Atreya, there is also the interpretation of Ishtis and animals besides Somayaga. Shankaracharya in Brahmasutra and Panini in Astadhyayai have mentioned the name of this Brahmana.