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UPANISHADS
Upanishads come towards the end of the Aaranyakas. If the Samhita is likened to a tree, the Braehmanas are its flowers and the Aaranyakas are its fruit) in an unripened state, the Upanishads are the ripe fruits. The direct method of realising through the path of knowledge (jnaana maarga) the nonduality (Abhedha) of the Supreme Being and the soul are explained in the Upanishads. Although Upanishads contain reference to various disciplines of learning (Vidyas). Yajnas and worship of devatas, etc. essentially, their main theme is a philosophical enquiry and dealing with that state of the mind with all shackles destroyed.

On this basis, the Vedas are generally considered to have two portions, viz., Karma Kaanda (portion dealing with action or rituals) and Jnaana Kaanda (portion dealing with knowledge). These are also referred to as Poorva Mimaamsa and Uttara Mimaamsa.

"Upa-ni-shada" means "to sit by the side". What was taught by making the disciple sit by the side of the teacher is the Upanishads. It can also be taken to mean "that which makes you reach the side of or near "Brahmam". Just as Upanayana (the sacred thread ceremony) can be taken to mean both ways; viz., "leading to the Guru" or "leading to the Paramaatma", the Upanishads also permit a dual interpretation. Instructing by keeping close to the disciple implies that the thing taught is in the nature of a secret personal advice. It is not for those who are not mentally conditioned to absorb the teaching. That is why the Upanishads, when propounding subtle truths, says pointedly : "This is Upanishad. This is Upanishad." That which is latent in the Vedas is called Rahasya or secret. The Upanishads are such confidential personalised instructions to those fit to receive them.