This volume begins with the glory of Upanishads and explains the context of Sri Adi Sankaracharya’s commentary that highlights the importance of Upanishads as Siddhanta. Pujya Swamiji provided an interesting introduction to these Upanishads highlighting the Karma-Jnana Samuchaya and Prarthana Yachana of Isvasya Upanishad, and the Yakshopakhyana of Kenopanishad.