[4][3] The text is notable for its discussion of Om for yogic meditation as Taraka or that which helps one cross from mundane into spiritual world.

[5] The Upanishad discusses the Om mantra, and integrates into its sound, the central characters of the epic Ramayana such as Rama, Sita, Lakshmana, Hanuman, Bharata, Shatrughna and Jambavan.

[9][7] In the Telugu language anthology of 108 Upanishads of the Muktika canon, narrated by Rama to Hanuman, it is listed at number 91.

[7] The second and third chapter focus on describing the Om mantra, it being the ultimate and highest reality Brahman, and its relationship to Narayana (Vishnu).

[19] This is the place, asserts the Upanishad, where Rudra imparts the moksha knowledge just when the last vital breaths of the dying are departing, leading one to videhamukti.

[4] The text further describes how the sound fragments of the mantra "Om Namo Narayanaya" includes Brahma, Vishnu, Rudra, Ishvara, all of the universe, Purusha, Bhagavan and Param-atman (supreme self).

The "A" is the source of Brahma who became Jambavat, from "U" came Vishnu who became Surgriva, from "M" of AUM mantra came Shiva who manifested as Hanuman, states the text.

These repeat the mapping of elements of Om mantra to the characters of the Ramayana,[23] calling Rama as Paramatman, Narayana and supreme Purusha (cosmic man),[22] the ancient Purushottama, the eternal, the liberated, the true, the highest bliss, the one without a second.