The first two verses of chapter 1 of the Mudgala Upanishad assert Vishnu to be omnipresent in space and time. The text thereafter asserts that Vishnu (Hari) to be the grantor of liberation, from whom all of Prakriti and Purusha were born. Vishnu, states the text using the words of the Purusha sukta, sacrificed himself and thus became Brahman and Atman (individual soul). Thus arose the world of living beings, asserts the text.