Synopsis Sri Laksmidhara Kavi in this short treatise of just 28 verses has brought out the nectar of Upanishad mantras. The author through reason and logic establishes the non-dual Brahman, and tries to remove the doubts that arise in our minds regarding the Reality. There is hardly any other commentary on this important work which deserves serious study by all sincere Sadhakas. In the beginning of his commentary, swami Tejomayanandaji has composed 11 beautiful verses expressing his Gratitude to Paramapujya Gurudev Swami Chinayanandaji. We have added transliteration and word meanings to these verses in the present edition. Discritical marks have been used for transliteration of Samskrta words in the commentary. Non-English words have been italicized. This will help readers to identify and pronounce the words correctly. A key to the transliteration and pronunciation has been added in the beginning of the book.