Ārṣeya Upaniṣad is not considered as a principal Upaniṣad of Vedic Literature but it is recognised as a significant Upaniṣad among the ‘Vedānta-Upanis̩ads’ of comparatively later times. Later Upaniṣads were developed to propound the concepts of certain famous schools, such as Yoga, Vedānta, Śākta, Vaiṣṇava and Śaiva.

ĀrṣeyaUpaniṣad is a Vedāntic Upaniṣad which describes well-established doctrine of Vedānta in simple and general way. According to its name, it is ‘related with Ṛṣis’and we find here five seers – Viśvāmitra, Jamadagni, Bharadvāja, Gautama, and Vasiṣṭha explaining some philosophical concepts in conversation with others. ‘One entity resides in all beings, it is Ātman, it is eternal, it is in the form of light. Its glory (Mahimā) cannot be attained.’ These concepts are described by seers variously and vividly. The principle of ‘netineti’ too is referred. The Upaniṣad concludes with namaḥ to Agni, Indra, Prajāpati and Brahman.

This is a short Upaniṣad written in prose form and have three verses in its concluding part. It is without any division or parts. The language of Ārṣeya Upaniṣad reminds us Vedic Brāhman̩a texts.