[11] As an Upanishad, it is a part of the corpus of Vedanta literature collection that present the philosophical concepts of Hinduism.

[15] Shiva is within all beings In the Brahmapura (the city of Brahma, the body), wherein is the abode of the form of a white lotus (the heart), known as the Dahara, in the middle of it is the ether known as Daharakasha.

The text asserts that Sadyojata represents earth and is associated with Kriya Sakti (power of action).

[19] The verse 23 of the manuscript asserts that one must meditate on Shiva within, with "So'ham" or "I am He, He am I" to achieve moksha, the union with Brahman.

[6][19][20] This outlook of this text corresponds to Advaita Vedanta position of Hindu philosophy, states Goudriaan.

[7] According to Kramrisch, this may be either doctrinal differences or possible errors in transmission of the manuscripts over the centuries, but the components of Shavism ontology are consistent across the texts, since the latter part of the 1st-millennium CE.