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The last chapter (40th chapter) of the SYV is
same as the Īshāvāsya Upanishad, the first Upanishad in the
traditional list. The presence of the Upanishad in it shows its
philosophical and spiritual importance, even though some exegetes
love to label the Yajurveda Samhitā as ritualistic. One of its verses, the seventeenth, gives the
famous epigram:
‘I am he’ i.e., the essence of an
individual on earth (I) and the supreme person (he)
are identical. This is the pure monistic or non dualistic
statement, amplified in many Upanishads.
It is the only Upanishad that gives an
excellent synthesis of works, knowledge and enjoyment. It has only
18 mantrās. We quote here only the first:
"All this is for the habitation by the Lord in
all the individual universe of movement in the universal motion;
By that (attachment) renounced, you should
enjoy; hanker not after any man's possession."
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