The Ishvara-gita borrows and refers to the Upanishads such as the Katha Upanishad and Shvetashvatara Upanishad. It presents yoga and vrata like the Bhagavad Gita, but as a discourse from Shiva. The discourse begins after Vishnu and Shiva give a hug to each other, according to the text, and then Vishnu invites Shiva to explain the nature of the world, life and self. Shiva explains Atman (soul, self), Brahman-Purusha, Prakriti, Maya, Yoga and Moksha. The philosophical theme, states Rocher is built on Advaita Vedanta ideas, that is emphasizing the identity of the Atman (individual soul) and the Ultimate Reality concept of Brahman. The text is notable for asserting that anyone from any varna can achieve liberation through Bhakti yoga.