Isha Upanishad is one of the shortest Upanishads consisting of only eighteen verses. It is one of the principal Upanishads.The name Isha Upanishad derived from the opening words of the first verse, īśā vāsyam, "enveloped by the Lord". The subject matter of the Upanishad, as of all the Upanishads, is spiritual, profound, and all comprehensive. The text discusses the Atman (Soul, Self) theory of Hinduism, and is referenced by both Dvaita (dualism) and Advaita (non-dualism) sub-schools of Vedanta.It forms the foundation of Vedantic System of thought. It highlights the divinity of man, as well as all manifestations in nature. It tries to convey to us the knowledge of the seers who have had experienced the spiritual solidarity and unity of all existence.