The Skanda Upanishad is written in the voice of Kartikeya (Skanda), the Hindu god of war and the son of Shiva. The Upanishad is narrated in 15 shlokas or verses. Skanda addresses his father Shiva as the Great God (Mahadeva) and says that he is a superior being due to Shiva's grace. He declares himself as vijnana (knowledge) and Shiva himself. Internal organs conceal the Truth and after their destruction, the god Vishnu emerges from the Samvit (Consciousness or knowledge). Skanda declares himself as the Unborn one and part of the Samvit. All inert things, except the Atman (soul), are destroyers. The imperishable (Achyuta, a name of Vishnu) who discerns between consciousness and inertness is identified with jnana (knowledge), Shiva, Vishnu, Parameshvara (the Supreme God), the Light of Lights and Supreme Brahman (Absolute Reality). Skanda declares he is that Brahman. He says that he is indestructible.