This Sanskrit text is classified as one of 14 Vaishnava Upanishads, and a Mantra Upanishad. It is one of the 19 Upanishads attached to the Shukla Yajurveda. The text is notable for its discussion of Om for yogic meditation as Taraka or that which helps one cross from mundane into spiritual world. It is one of the texts which mentions the "Om Namo Narayana" mantra of Vaishnavism. The Upanishad discusses the Om mantra, and integrates into its sound, the central characters of the epic Ramayana such as Rama, Sita, Lakshmana, Hanuman, Bharata, Shatrughna and Jambavan. It also asserts that Hanuman is a manifestation of Shiva. The text has three chapters, with the first a repeat of the first chapter of the Jabala Upanishad.The second and third chapter focus on describing the Om mantra, it being the ultimate and highest reality Brahman, and its relationship to Narayana (Vishnu).