The text references and uses fragments of Vedic hymns, such as from Taittiriya Brahmana section 2.2 and Shatapatha Brahmana section 6.1, but reformulates them in the image of Vishnu. He as Brahman is the origin of the universe, asserts the text, from whom arose Purusha, Atman and Prakriti (nature, substances, body) of Samkhya philosophy. For the last two concepts, the Upanishad uses the term Tejas. Thereafter, from Narayana, arose Shiva and Brahma, the Om, the cosmic chants and songs, the meters of literature, then the Vedas. The text shares some verses with another Vaishnava text - the Mahanarayana Upanishad, and a Shaiva Upanishad - the Atharvashiras.