[1] It belongs to the Vaishnava sect, which worships Vishnu and his avatar Krishna, and this late medieval era minor Upanishad is attached to the Samaveda.

[8] Krishna extols the Gopichandana (Sanskrit: गोपीचन्दन), also known as Vishnu-chandana, a type of clay and describes the symbol of Urdhva Pundra as well as its application.

[13] Krishna replies a Brahmachari (student, bachelor) and Grihastha (householder) should apply the tilaka on the forehead after reciting the hymn told in the Vasudeva Upanishad.

The hymn dedicated to Vishnu-Krishna, praising Achyuta (the indestructible), Govinda (the protector of cows), one who holds the discus, mace and conch, the Lotus-eyed one who resides in Dwarka, the capital of Krishna.

[6] The three lines of the Urdhva Pundra are related to the Hindu Trinity (Trimurti) of deities - Brahma, Vishnu, Shiva; the first three Vedic scriptures - Rigveda, Yajurveda and Samaveda; three upper worlds Bhu, Bhuva, Svar, the three syllables of Om - Aa, Uu, Ma; three states of existence - awakening, dreaming, asleep and the three bodies - Sthula, Sukshma, and Karana.

[15] These texts, states Srinivaschari, assert that Sat (Truth), Atman and Upanishadic concept of Brahman denote the Vedantic metaphysics of Ultimate Reality, and declare all three to be synonymous with Vasudeva.