[5] The major part describes the nature and characteristics of an Avadhuta, literally the liberated person, also called a Jivanmukta.

[7] The text is listed at number 79 in the Telugu language anthology of 108 Upanishads of the Muktika canon, narrated by Rama to Hanuman.

"A" comes from Akshara (alphabet) or that which is imperishable, "Va" comes from Varenya or excellent, "Dhu" comes from Dhuta (shaken off) and Ta comes from Tat or that.

[14] Avadhuta, states the Upanishad, is that person who has shaken off the world, is imperishable excellence, with the knowledge of that (Brahman), who is always driven by his Atman (self, soul) alone, who has transcended discriminating against or for anyone by their varna (class) or stage of life.

[19] The incorporated ideas, states Olivelle, include those such as, "Avadhuta is always in peace because he never clings or craves for anything", and that the liberated man is one who does not care about heavenly afterlife, because he considers all the worlds as his self and his current life is as complete as it can be.

[19] The liberated man has done what all there is to do, states the Upanishad, and this Avadhuta continues his journey for the welfare of the world as required by the Vedas, for that is what he wants.