The text has a prayer prologue followed by 7 chapters with cumulative total of 21 verses. Its structure is similar to Nrsimha-tapaniya (IAST: Nṛsiṃhatāpanī) Upanishad. Both are Vaishnava texts presenting the discourse about and through Vishnu in his man-lion avatar. The Avyakta Upanishad combines theism, Samkhya, Yoga and abstract ideas in the Upanishads in its verses. The wording in some verses use archaic Sanskrit, similar to one found in older Upanishads. The text references and includes fragments from the Rigveda and Principal Upanishads.
