[4] The text presents Tripura, as the primordial power,[5] as the great goddess of three cities,[6] tantra chakras (yantra) as means of her worship, the wheel of kamakala and describes mantras to remember her.

[1] While this text is a relatively late composition in the Upanishadic collection, literary evidence confirms that Shakta Tantrism has roots in ancient times and the interaction between Vedic and Tantric traditions trace back to at least the sixth century,[11] and the surge in Tantra tradition developments during the late medieval period, states Geoffrey Samuel, were a means to confront and cope with Islamic invasions and political instability in and after 14th-century CE in parts of India and Tibet.

[17][21] The Shakti-kuta, is described by the text as a code for the genderless individual Self (soul), masculine god (Shiva) and feminine goddess (Tripura).

[22] The third Upanishad part describes Yantras (mystic geometrical diagrams), as a means to conceptualize the divine within and for external ritualistic devotion.

[23] The fourth Upanishad part is shortest of all chapters, and asserts a theory of life, the meaning of Bhagavati, and the possibility of victory over death.

[19] Thereafter, the text asserts that the spiritual person should quieten this mind, meditate and know of the Atman within his heart, know that same one soul exists in all beings and this is identical with the formless Brahman.