The Upanishad presents Vishnu as the highest being, above Samkhya principles, above Shiva, and above Brahma. This Upanishadic text competes with Shaiva Upanishads, such as the Atharvashikha Upanishad and Atharvashiras Upanishad, which asserts Shiva as higher than Vishnu and Brahma. Both groups, however, use profusely reverential words in describing all three - Brahma, Vishnu and Shiva (or Maheshvara, Rudra), and identify them as manifestations of the same universal Atman-Brahman (ultimate reality).