This Upanisad belongs to Krisna Yajurveda. The various subject matters of yoga are elaborately described in it. In the beginning Lord Visnu imparts the knowledge of the mysterious truth of yoga to Brahma. It is said that yoga is a means to attain the highest state or self-realization. Mantra Yoga, Laya Yoga, Ha?ha Yoga and Raja Yoga and their four states ? arambha, gha?a, paricaya and nispatti are described. Further the moderation in diet and daily routine for a yogi are stated. The description of preliminary signs of yoga siddhis (perfection in yoga) and instructions for keeping oneself away from these powers are detailed.

Yoga Sadhana when followed and practiced with full devotion and a concentrated mind certainly bestows success to a yogi and he is equipped with all the siddhis (aṇima, garima and mahima, etc.). He becomes the authority of the divine powers. Finally, after realizing the essence of the Self like an unwavering lamp within himself, he is liberated from the worldly cycles of death and birth.