[14] Thomas McEvilley states that the chronology of the text is uncertain, but it was probably composed around the time Dhyanabindu Upanishad and before Hatha Yoga Pradipka, Kaulajnananirnaya and Shiva Samhita.

[3][16] It is listed at number 58 in the serial order of the Muktika enumerated by Rama to Hanuman in the modern era anthology of 108 Upanishads.

Under Yamas are ten: Ahimsa, Satya, Asteya, Brahmacharya, Dayā, Ārjava, Kṣamā, Dhṛti, Mitāhāra Śauca.

[23][24] The Yoga techniques-related chapter 1, which is the largest part of this Upanishad, begins by asserting that to be an accomplished Yogin, one must possess self-restraint, introspectively delight in truth and in virtue towards self and towards others.

For example, Ahimsa (virtue of non-violence) states the text is the Yamas of "not causing pain to any living being at any time either mentally, vocally, or physically".

[27][20] Section 1.3 of the text describes eight Asanas, which includes Svastikasana, Gomukhasana, Padmasana, Virasana, Simhasana, Bhadrasana, Muktasana and Mayurasana.

[30] After reminding the ethical mandates, the Upanishad describes three types of Pranayama, namely Ujjayi, Sitkara and Sitala.

[23][36][10] This is the "Shandilya doctrine", named after the Vedic sage after whom this text is titled, and who is credited in section 3.14 of the Chandogya Upanishad with the oldest known statement of the Vedanta foundation.