[8][9] She is the supreme power, asserts the text, she is the ultimate reality (Brahman), from her being and because of her the universe was born, she is the knowledge, the consciousness and the soul (Atman) of every being.

[8][10][11] The philosophical premises of Bahvricha Upanishad assert the feminine as non-different, non-dual (Advaita) from transcendent reality, she is the primary and the material cause of all existence,[8] and the text belongs to the Shaktadavaitavada tradition (literally, the path of nondualistic Shakti).

[2] The text existed before the 14th-century, states Max Muller, as it was referenced by the 13th/14th-century Dvaita Vedanta scholar Madhvacharya.

[5][18] In the Telugu language anthology of 108 Upanishads of the Muktika canon, narrated by Rama to Hanuman, it is listed at number 107.

[5] Some manuscripts include a prelude in the form of an invocation asserting that the Vedas must be imbibed in one's mind, thoughts and speech, and through truth only is peace assured.

The closing verses of the text asserts that she should be contemplated as "That which I am", as Sodasi and fifteen syllabled Sri Vidya, the power of Savitur, Sarasvati, and Gayatri, the sacred, the mother, the auspicious who chooses her own partner, the mistress, the dark, the light, the Brahmic bliss.