[1] Guy Beck dates it to be probably from the pre-Christian era and the earliest document on the Yoga of sacred sound,[12] while Georg Feuerstein suggests that the text is likely from a period in early 1st millennium CE.

[11][15] It is listed at number 38 in the serial order of the Muktika enumerated by Rama to Hanuman in the modern era anthology of 108 Upanishads.

[21] The text, in both versions of the manuscripts, opens with a metaphorical comparison of Atman (Soul, Self) as a Hamsa bird (swan, goose), comparing both to the Om symbol and the Samkhya theory of three Gunas.

[24] The twelve Kalas, according to Nadabindu text, are Ghosini, Vidyunmali, Patangini, Vayuvegini, Namadheya, Aindri, Vaishnavi, Sankari, Mahati, Dhriti, Nari and Brahmi.

[24] The text suggests that a yogin should contemplate and be absorbed in the Om with these Kalas, as it leads one to knowledge of Atman or Self, helping him overcome three types of Karma.

[22][4] Such a yogi moderates worldly concern about fame, disgrace, heat, cold, joy or sorrow, and is found within, in the Self, in Brahman-Pranava (Om).

[4][30] The goal of Yoga, asserts the text, is to realize the transcendent Atman, its existence in everyone, and its oneness with Brahman through meditation and absorption into Nada (sound Om).