It belongs to the Vaishnava sect, which worships Vishnu and his avatar Krishna, and this late medieval era minor Upanishad is attached to the Samaveda. It is one of the 14 Vaishnava Upanishads dedicated to Vaishnava sacred marks, including the Urdhva Pundra - the Vaishnava tilaka. It is described in a sermon by Krishna to the sage Narada. The Upanishad calls the mark Urdhva Tripundra, the upward (Urdhva) three lines. The three lines of the Urdhva Pundra are related to the Hindu Trinity (Trimurti) of deities - Bramha, Vishnu, Shiva; the first three Vedic scriptures - Rigveda, Yajurveda and Samaveda; three upper worlds Bhu, Bhuva, Svar, the three syllables of Om - Aa, Uu, Ma; three states of existence - awakening, dreaming, asleep and the three bodies - Sthula, Sukshma, and Karana. Thus, one should wear the Urdhva tilaka, as sign of the Lord of Om. The text declares that a sage should wear four things Urdhva (upward) - "stick, bravery, yoga and Urdhva Pundra". He would attain emancipation. The basic philosophy of this Upanishad denotes Vishnu-Krishna is compared to Brahman, who is non-dual and infinite, without a beginning, middle or end. His form is said to be satchidananda, "being, Consciousness, Bliss". Its indestructibility only comprehended by devotion.
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