It is one of the 10 Upanishads attached to the Rigveda, and is classified as one of the 8 Shakta Upanishads. The Upanishad presents its ideas through Lakshmi, goddess of wealth and fortune. It discusses true wealth, and then presents Yoga meditation for spiritual attainment away from material cravings and towards inner wealth. Sri is the synonym used for Lakshmi. The text also presents Tantra concepts such as nine chakra as a part of yogic practice. The text is notable for its syncretic presentation of the Advaita Vedanta doctrines with Shaktism worship. The Upanishad text is presented in three chapters. The first part describes the Lakshmi as the goddess of prosperity, presents the hymn of Sri, and then presents her in Tantra terms as a yantra drawing. The text mentions the Om mantra, followed by her iconography. The text calls her lotus-eyed, describes her iconography as holding lotus, raining gifts, shining like gold, wherein white elephants spray water on her. She wears a crown with gems, glistening embroidered silk and stands in a lotus.