Like the Isavasya, this Upanishad derives its name from the opening word of the text, Kena-ishitam, "by whom directed." It is also known as the Talavakara-Upanishad because of its place as a chapter in the Talavakara-Brahmana of the Sama-Veda.
Among the Upanishads it is one of the most analytical and metaphysical, its purpose being to lead the mind from the gross to the subtle, from effect to cause. By a series of profound questions and answers, it seeks to locate the source of man's being; and to expand his self-consciousness until it has become identical with God-Consciousness.