It is categorized as a late Upanishad,[4] in which goddess Sita is extolled as the Ultimate Reality of the Universe (Brahman), the ground of Being (Spirituality), and material cause behind all manifestation.

[5] The Upanishad identifies Sita with primordial Prakriti (nature) and her three powers, asserts the text, are manifested in daily life as will (iccha), action (kriyā) and knowledge (jnana).

[6][4] This Upanishad is notable for asserting that the cosmos is Atman (soul), it resides in the heart, its awareness and self-realization emerges by Vichara (investigation into the Self) and Samadhi, the ultimate stage of meditation.

[14] She is ethics, tradition, law, legend, and the five minor Vedas, asserts the text, naming these as architecture, archery, music, medicine and Daivika (divinity).

[4][14] The “S” indicates Satya or eternal truth, the “i” signifies Maya or illusion in an unchanging form, and “ta” denoting the goddess of speech conjoined with Brahman.

These manifestations of her, correspond to Samkhya theory of Guṇa, as Sattva, Rajas and Tamas respectively, and are traced in Vaishnavism tradition respectively to the Sri-Sukta, Bhu-Sukta, and Nila-Sukta hymns in the Vedas.

[19] Sita is described in verse 10 of this text, states Scott, as the one with different forms yet same in essence, "she is all" embodied with various attributes and activities, she is who manifests as gods, sages and men.

[19] Similarly, adds Scott, Apuleius in section 11.5 of Metamorphoses describes its goddess as, "Though I am worshipped in many aspects, known by countless names and propitiated by all manners of different rites, yet the whole earth venerates me".