According to this dialogue, love is driven by a person's soul, and Maitreyi discusses the nature of Atman and Brahman and their unity, the core of Advaita philosophy.
[7] While Yajnavalkya and Katyayani lived in contented domesticity, Maitreyi studied metaphysics and engaged in theological dialogues with her husband in addition to "making self-inquiries of introspection".
[12][13] The Maitreyi-Yajnavalkya dialogue has survived in two manuscript recensions from the Madhyamdina and Kanva Vedic schools; although they have significant literary differences, they share the same philosophical theme.
[14] After Yajnavalkya achieved success in the first three stages of his life – brahmacharya (as a student), grihastha (with his family) and vanaprastha (in retirement) – he wished to become a sannyasi (a renunciant) in his old age.
In the dialogue which follows, Yajnavalkya explains his views on immortality in Atman (soul), Brahman (ultimate reality) and their equivalence.
[16][12] Wendy Doniger, an Indologist and a professor of History of Religions, states that in this dialogue Maitreyi is not portrayed as an author, but is part of an Upanishadic story of a Brahmin with two wives who are distinguished by their intellect.
[17] Karen Pechelis, another American Indologist and a professor of Comparative Religion, in contrast, states that Maitreyi is portrayed as theologically minded, as she challenges Yajnavalkya in this dialogue and asks the right questions.
[18] First-millennium Indian scholars, such as Sureshvara (Suresvaracharya, c. 750 CE), have viewed this male-female dialogue as profound on both sides; Maitreyi refuses wealth, wishing to share her husband's spiritual knowledge, and in the four known versions of the Upanishadic story she challenges Yajnavalkya's theory of Atman.
Adi Shankara, a scholar of the influential Advaita Vedanta school of Hindu philosophy, wrote in his Brihadaranyakopanishad bhashya that the purpose of the Maitreyi-Yajnavalkya dialogue in chapter 2.4 of the Brihadaranyaka Upanishad is to highlight the importance of the knowledge of Atman and Brahman, and to understand their oneness.
[21][22] According to Shankara, the dialogue suggests renunciation is prescribed in the Sruti (vedic texts of Hinduism), as a means to knowledge of the Brahman and Atman.
[23] He adds, that the pursuit of self-knowledge is considered important in the Sruti because the Maitreyi dialogue is repeated in chapter 4.5 as a "logical finale" to the discussion of Brahman in the Upanishad.