[3] The text is a Tantra and Vaishnava work, likely one of the relatively recent, 14th- or 15th-century CE era composition compared to other Upanishads.

[11] Rigopoulos states that the text likely was written in perhaps the 14th or 15th century CE, after Dattatreya sampradaya (monastic group) within Vaishnavism was well established.

He appears in several Upanishads, states Rigopoulos, because he symbolizes the mastery of Yoga and the perfectly liberated individual (Avadhuta) in ancient and medieval Hindu texts.

Dattatreya's dam is described as the hamsa (swan), interpreted as the atman (soul) that dwells in all jivas (living beings).

This mantra shows Tantric and Shakta influences, and contains a reference to Dattatreya's shakti (female counterpart), denoted by hrim.

This is followed by the twelve-syallabled and sixteen-syllabled mantras of Dattatreya, "Om Aam Hrim Krom Ehi Dattatreya svaha" and "Om Aim Krom Klim Klaum Hram Hrim Hraum Sauh Dattatreyaya svaha" respectively.

The mantra denotes to the "Tantric blissful union" of Dattatreya and Lakshmi, similar to the god Shiva and goddess Shakti.

[14] The second khanda begins with the mala-mantra ("garland-mantra") of Dattatreya, "Om Namo Bhagavate Dattatreyaya ...", which is prescribed to be used in japa.

[17] Dattatreya is exalted as a great yogi, an Avadhuta and the son of Sage Atri and his wife Anusuya.

[18] Meditating on the mantra taught, asserts the text, leads the yogi to transmute, fuse with the supreme and realize god within himself.