It is a late Upanishadic text dedicated to Ganesha, the deity representing intellect and learning.

Ganesha is described to be the same as other Hindu gods, as ultimate truth and reality (Brahman), as satcitananda, as the soul in oneself (Atman) and in every living being, as Om.

[4][5][6] Ghurye notes that the text identifying Ganesa with the Brahman and is of a very late origin,[7] while Courtright and Thapan date it to the 16th or 17th century.

[10] Ganapati literally means "leader of the multitudes", according to John Grimes, it is however unlikely that the Vedic term referred specifically to Ganesha.

[15] A heavily edited and abbreviated translation was made in the early nineteenth century by Vans Kennedy.

[18] Swami Chinmayananda published a variant of the Sanskrit text with an English translation in 1987.

In his version of the source text he groups verses together to form sections that he calls upamantras.

[5] John Grimes provides a structural analysis including a version of the Sanskrit text and an English translation in his 1995 book on Ganapati.

[2] It is part of the five Atharva Shirsha Upanishads, each of which are named after the five main deities or shrines (panchayatanan of the Smarta tradition) of Ganapati, Narayana, Rudra, Surya and Devi.

[22][23] The first verse of the Upanishad proper asserts that Ganesha is the Supreme principle and all pervading metaphysical absolute reality called Brahman in Hinduism.

This bija mantra is also used in the Ganesha Purana which is generally dated as preceding the Ganapati Atharvasirsa.

[35] The tooth and trunk in the Ganesha-Gayatri mantra, adds Grimes, embodies symbolism for philosophical and spiritual truths, channeling the attention to physical, intellectual and intuitional self-realization.

[38] The text associates itself with the Atharvaveda, in a passage that Chinmayananda translates as "Thus says Atharvana" (Sanskrit:इत्यथर्वणवाक्यम्; ityatharvaṇavākyam).

[40] It is the most important surviving Sanskrit text in the Ganapatyas tradition of Hinduism, wherein Ganesha is revered.

[41] The entire text is written over the entrance to the temple hall in the aṣtavināyaka Ganesha shrine at Ranjangaon.