The text calls this metaphysical principle as "Agni" (fire), "Vayu" (wind), "Surya" (sun), "Chandrama" (moon), Prajapati, Purusha, Rudra and Narayana, that they are all none other than Brahman. It is that, states verse 10.19 which was already there before the gods appeared. The text extracts, repeats and integrates the hymns from the Vedic texts. For example, its first ten chapters reference and include hymn fragments or entire hymns from Rigveda 1.18, 1.22, 1.164, 2.3, 4.58, 5.82, 9.96 and 10.81, Yajurveda 32.1 through 32.4, Atharvaveda 10.8.13, section 6.9 of "Katha Upanishad", 4.2 of "Shvetashvatara Upanishad", 2.1 of "Mundaka Upanishad" and others. The chapter 2 of the text gives, for example, an elaborate version of the Rigvedic Gayatri mantra. Narayana is particularly solemnized in the 11th chapter of the text, calling Atman (soul) as Narayana. This description mirrors those found in Yogashikha Upanishad and Yogatattva Upanishad. Narayana is described as the highest goal, the light beyond, the highest self, the highest Brahman, the highest object of thought. The chapter 12 and twenty six verses that follow then solemnize Rudra, in a manner similar to Narayana, as being all the universe, the manifest One, the right, the just, the truth and the highest Brahman. Once again, the text references and integrates numerous hymns and their fragments from the Vedas, as it solemnizes Narayana and Rudra. The Upanishad describes its axiology, describing the highest principles of human endeavor to be "satyam" (truth), "tapas" (penance), "dama" (temperance, self restraints), "sama" (quietude, stillness of the forest), "danam" (charity), "dharmam" (duty), "prajanam" (having children), "agnihotram" (sacred domestic fire), "yajna" (fire ritual), "manasam" (mind's contemplation), "nyasa" (renunciation, sannyasa).