The Isa,
also called the Isavasya Upanishad, derives its name from the opening word of the
text Isavasya or Isa. It belongs to the Vajasaneyi school of the Yajur
Veda. The Vajasaneyi Samhita consists of forty chapters of which this Upanishad
is the last. Its main purpose is to teach the essential unity of God and the world, being
and becoming. It is interested not so much in the Absolute in itself, Parabrahman,
as in the Absolute in relation to the world, Paramesvara. It teaches that life in
the world and life in the Divine Spirit are not incompatible.
Source S. Radhakrishnan : The Principal Upanishads
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