[3] While this text is a relatively late composition in the Upanishadic collection, literary evidence confirms that Shakta Tantrism has roots in ancient times and the interaction between Vedic and Tantric traditions trace back to at least the sixth century,[10] and the surge in Tantra tradition developments during the late medieval period, states Geoffrey Samuel, were a means to confront and cope with Islamic invasions and political instability in and after 14th-century CE in parts of India and Tibet.

[1] In the Telugu language anthology of 108 Upanishads of the Muktika canon, narrated by Rama to Hanuman, it is listed at number 84.

The text is notable for its emphasis on Antaryaga (internal worship) in contrast to external rituals and offerings.

[18] The 18th-century scholar Bhaskararaya, in his commentary, explains verse 29 of the Bhavana Upanishad to be based on the premise "all love their own self".

[14][20] The philosophical premises in this text as in many Shakta Upanishads, states June McDaniel, is syncretism of Samkhya and Advaita Vedanta schools of Hindu philosophy, called Shaktadavaitavada (literally, the path of nondualistic Shakti).