[2][5] In the Telugu language anthology of 108 Upanishads of the Muktika canon, narrated by Rama to Hanuman, it is listed at number 96.

[7] The Upanishad starts with the prelude tale when the rishis (sages) come to meet the god Rama (Vishnu's seventh avatar) in the forest.

Rama said, that even if the sages used Yoga to assume the form of females, he is unable to grant them their wish, because it would inappropriate given the vow he has given to his wife Sita.

[8][9] He added that he would take the avatar of Krishna and the sages will be reborn as gopis (milkmaids) when they can choose to embrace him.

[10][15] Self-restraint (Damah), truth (Satya) and the Ocean of milk became Uddhava, Akrura, and broken curd pots for Krishna's play respectively, asserts the text.

[16] Sage Kashyapa and Aditi – the mother of the gods – became the mortar and rope to which the mischievous Krishna was tied to.

[20][21] The text asserts that Vishnu as ultimate reality was first born into a living creature named Sanskarsana, who desired and begot offsprings, starting with god of love (Pradyumna), who himself procreated Aniruddha (unrestraint), Ahamkara (ego) and Hirangarbha (golden womb).

[20] Meditating on this origin of the universe, of the ultimate nature of Vishnu, repeatedly muttering his name and attributes, is the path to liberation, asserts the text.

[23] [24] The Vaishnava philosopher Vallabhacharya in his commentary on this Upanishad observed that the gopas and the gopis were the male and female friends of Krishna.