Upanishads are verses from the Vedas that have been compiled as independent and complete sets. Traditionally the verses in each Veda have been classified as Chanting portion and Analysis portion. Within the Analysis portion, a further sub-classification of verses has been done, namely Discussion, Research, Essential thought or guiding principle. This book gives a mathematical picture of the sacred syllable AUM and its relevance to the Waking, Dreaming and Sleeping states. The transcendental state is described as the fourth state. This book explains the crux of the verses in easy to grasp contemporary language. Contains original verse in Sanskrit with a Latin transliteration and an English commentary. For the Sanskrit enthusiast each verse has Word-boundary and Prose order with Cases. Uses clear well-spaced Devanagari font.