The Aitareya Upanishad is contained in the Rg-Veda, and forms a part of the Aitareya Aranyaka. It discusses three philosophical themes: first, that the world and man is the creation of the Atman (Soul, Universal Self); second, the theory that the Atman undergoes threefold birth; third, that Consciousness is the essence of Atman.

The Upanishad itself holds, as Shankara argues, the distinct goal of the realization of the identity of the individual soul with Nirguna Brahman, which is pure consciousness.

Both editions include the Devanagri script followed by an English translation and commentary by the translators. A lengthy introduction in both books provide important background material.