[9][10] In the Telugu language anthology of 108 Upanishads of the Muktika canon, narrated by Rama to Hanuman, it is listed at number 59.

[15][16] The text asserts that the universe originated from Sat (Truth, Reality, Be-ness) as changeless Brahman only, and had no material manifestation.

[19][18] The Purusha-Brahman is changeless Vishnu (Ishvara), while the ever changing reality became five Koshas (covering of Atman) manifesting as Maya (illusion).

[22] The Upanishads such as Paingala, states Cohen, formed one of the basis for tantra philosophy by defining "microcosm and macrocosm" in relation to the anatomical elements and mystical physiology of a human being.

[25] Bondage occurs because of non-inquiry into self, translates Parmeshwaranand, while moksha is realized through inquiry, and with the understanding that Brahman and Atman (soul, self) are non-different.

[14] The man, who has become one with the Brahman (ultimate reality) and imbued with the "fire of knowledge",[20] rejects all rituals and needs no customs, he has outgrown the world of illusion and realized the truth, "I am He" (So'ham).

[30] It includes a discussion of the four states of consciousness, similar to those found in Mandukya Upanishad of Hinduism and in early Buddhist texts.