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The Upanishads form the concluding portion and contain the essence of the Vedas, which are the Scriptures of the Hindu faith. They record the direct and immediate spiritual experience of the rishis, the seers of truth, and have been passed down orally through a succession of illuminated teachers. They treat of the origin and destiny of the soul, the nature of the universe, and the nature of ultimate reality. What are often presented as theological dogmas are in this new translation considered living experiences available to all. The divinity of the soul, the oneness of humanity, and the indivisibility of the Godhead are discussed not as articles of faith, but as the truths of spiritual experiences. Schopenhauer once said: "The Upanishads are the most rewarding and elevating reading possible in the world: they have been the solace of my life and will be that of my death".

This new translation is both literal and graceful. It has the dignity and flavor of the original. Swami Nikhilananda has based his notes and explanations on the commentaries of Sanskaracharya, the great eight-century philosopher and mystic.