The Katha Upanishad is one of the older, "primary" Upanishads commented upon by Shankara. It is associated with the Taittiriya school of the Black Yajurveda. It figures as number 3 in the Muktika canon of 108 Upanishads.

The Upanishad uses as its base the story of Vajasravasa (alluded to in Rigveda 10. 135), a poor and pious Brahmi who performs a sacrifice and gives as presents (dakshina) to the priests a few old and feeble cows. His son, Naciketas, feeling disturbed by the unreality of his father's observance of the sacrifice, proposes that he himself may be offered as payment. As he insisted, his father said in anger, "Unto Yama, I give thee.", whereupon Naciketas goes to the abode of Yama, and, finding him absent, waits there for three days and nights. Yama on his return, offers him three gifts. As his first gift, Naciketas asked to be allowed to return to his father alive. As the second, he asked Yama to tell him how his good works may be inexhaustible, and as the third, he asked Yama to tell him how to defeat death.

The Upanishad consists of two chapters, each of which has three Vallis or sections. It has some passages in common with the Gita.


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