It is attached to the Atharva Veda, and is one of the nine Shakta Upanishads. It is categorized as a late Upanishad, in which goddess Sita is extolled as the Ultimate Reality of the Universe (Brahman), the ground of Being (Spirituality), and material cause behind all manifestation. The Upanishad identifies Sita with primordial Prakriti (nature) and her three powers, asserts the text, are manifested in daily life as will (ichha), action (kriyā) and knowledge (jnana). This Upanishad is notable for asserting that the cosmos is Atman (soul), it resides in the heart, its awareness and self-realization emerges by Vichara (investigation into the Self) and Samadhi, the ultimate stage of meditation.
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