[4] In the Telugu language anthology of 108 Upanishads of the Muktika canon, narrated by Rama to Hanuman, it is listed at number 104.

[6][7] The Jiva, asserts the Upanishad in verse 9, is that living organism when Ahamkara (ego) has transmigrated into its body.

[6] Combine the holy ash or Bhasma in water, apply it as three streaks to the head, forehead, and shoulders, simultaneously reciting the hymns trayayusham and tryambakam as prayer to "Shambhava" (Lord Shiva).

[6][7] The second streak or the middle line denotes "Dakshinagni", syllable “Uu” of AUM, Sattva Guṇa (virtue), atman (soul, innermost self), the power to will, Yajurveda, midday, and is the personification of Vishnu.

[6][7] The third streak of bhasma or ash line represents the "Ahavaniya agni", the syllable "Ma" of AUM, the Supreme Self (Brahman), the power to know, the heavens, Tamas guna, Samaveda, evening time, and is personified by Shiva.