This Upanishad forms a part of the Talavakara or Jaimini Brahmana. Here we get the notion of the ultimate Reality as the origin, ground, and goal of all the manifold manifestation.It lays great stress on the unique opportunity given to human birth in the spiritual evolution and unfoldment of the soul. Further, it emphatically declares that Self-realization is to be had in this very life, and warns that, if we don't attain it here and now, 'then there is great destruction'.The book contains the original Sanskrit text with English translation of Shankaracharya's commentary on it.