The Atmabodha Upanishad begins with a hymn to the god Vishnu (Narayana), but then focuses on its core theme Atmabodha, meaning State of knowledge of the inner self. The text further speaks on the innermost Brahman (Absolute Reality). While Brahman is identified with Vishnu in the opening prayer, later Brahman - who resides in the heart-lotus - is given an identity of its own and talks in the first person explaining its different aspects.