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Isha Upanishad by Santonu Kumar Dhar. Author Santonu Kumar Dhar. 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.
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