This Upanishad belongs to the Talavakara Brahmana of the Saama Veda. This Upanishad is in the form of a dialogue. Here the extraordinary qualities of the Supreme Person, Brahman, are revealed. Brahman is superior to all, controls all and cannot be known entirely.
As Brahman is infinite, it is not possible to fully comprehend him. Those who think that they know Brahman fully do not really know him. Those who think that they do not know Him fully know Him, as they have realized his Infinite nature.
This Upanishad concludes by stating that spiritual knowledge can be acquired through performing austerities, self-restraint and prescribed action.